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TMI Blog2013 (11) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... orally examined or asked for written replies/computation from the car owners/taxi owners to verify and ascertain whether they had provided drivers and paid for fuel. The assessing officer had proceeded and accepted that drivers/fuel was directly provided/paid for by the respondent - contended by the assessee and voluminous documents produced to establish that the respondent-assessee had paid for f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wners was disallowed by the assessing officer for failure to deduct tax at source at 1% (i.e. Rs.1,42,950/-) under Section 194 C (2) of the Income Tax Act, 1961. The assessing officer rejected the contention of the assessee that he had only hired the vehicles; but the drivers, fuel etc. were paid by the assessee and thus Section 194C(2) was not applicable. Assessing officer held that substance and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly by the respondent assessee. The vehicle owners had not provided for fuel and drivers. 4. Section 194C(2) is applicable when conditions/stipulations mentioned in the section are satisfied and not otherwise. It is not in dispute that the expenditure of Rs.1,42,95,000.51/- was incurred/paid and is a genuine expenditure. 5. Learned counsel for the appellant submits that Commissioner of Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rally examined or asked for written replies/computation from the car owners/taxi owners to verify and ascertain whether they had provided drivers and paid for fuel. The assessing officer had proceeded and accepted that drivers/fuel was directly provided/paid for by the respondent. The Tribunal, on the other hand, has specifically referred to the contention of the assessee and voluminous documents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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