1994 (12) TMI 340 - HC - Income Tax

Summary

The High Court of Delhi allowed the writ petition challenging a circular by the CBDT regarding section 194C of the Income-tax Act, 1961. The court held that professionals like Advocates, Architects, and Chartered Accountants are not covered by section 194C as they do not "carry out any work." The circular was declared ultra vires and the respondents were restrained from applying it to these professions. (Case Citation: 1994 (12) TMI 340 - Delhi High Court)