Meaning of “Contractor”

Case Name : Moradabad chartered accountants association vs. CBDT

Citation : [2003] 264 itr 374 (all.)

Court : Allahabad high court

Section : 194 to 206c

Meaning : The word “contractor” in section 194c as used in the context of that provision refers to businessman who does contract work, and not professionals, like lawyers, chartered accountants, doctors, engineers, etc.

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