BIRLA CEMENT WORKS versus CENTRAL BOARD OF DIRECT TAXES
Tax deductions at sources do not apply to payments to contractors and subcontractors to payments to transportation contractors before the amendment in 1995. Accordingly, the circular issued in 1994 did not validate the circulars From which the Indian Income Tax Act, 1961, Section 194C, Explan III Circular No. 86 dated 29 May 1972 Circular No. 93 dated 26 September 1972 Circular No. 681 dated 8 March 1994
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