2010 (8) TMI 839

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... payment of excise duty, we are of the view that there is no material on record to indicate that the transaction in question is a contract for carrying out works . Hence, Section 194C of the Income Tax Act, 1961, [`Act', for short] is not attracted. Our attention, in fact, is invited to the amendment in Section 194C of the Act vide Finance (No.2) Act, 2009, with effect from 1st October, 2009, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X