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TMI Blog2014 (1) TMI 1532X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri Anshul Kumar, CA For the Respondent : Shri Satpal Singh, Senior DR ORDER Per B. C. Meena, Accountant Member : Both these appeals filed by the revenue emanate from the order of CIT (Appeals)-I, Dehradun both dated 31.12.2012 for Assessment Year 2010-11. In both these appeals, the issue is common with regard to the deduction of TDS u/s 194C or 194I of the Income-tax Act, 1961. The grounds of appeal in both the years are same except the difference in figure. The grounds in ITA No.1277/Del/2013 read as under :- 1. The CIT (A) has erred in law and on facts in deleting the addition of Rs.4,51,550/- on account of short deduction in directing that provisions contained in Section 194C is applicable on the payment made by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 'Carriers', came to the conclusion that the arrangement was of the nature of hiring of vehicles and tax was deductible u/s 194-I of the Income-tax Act, 1961. Assessee drew attention to the CBDT circulars No.558 dated 28.03.1990 and 681 dated 08.03.1994 in which it was clarified that TDS u/s 194C of the I.T. Act was attracted in cases of transportation contracts. It was also mentioned by the assessee that the contract may appear to be a simple hiring contract but is actually contract for carrying out the work of transportation. The AO was of the view that the CBDT circulars are "just of a guiding nature and can be used only as aids for interpretation of provisions and cannot override specific provisions of the Act". According to him, si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee relying on the decision of Hon'ble Gauhati High Court in the case of Indian Oil Corporation Ltd. vs. Trade Commissioner (Trade-Tax) Others CR 2997/1998 Gauhati. 3. Ld. DR relied on the order of the Assessing Officer. Ld. AR relied on the order of CIT (A) and also submitted that this issue is also covered by various decisions of ITAT in assessee s own case and in other cases. The details of these cases are as under :- (i) ITO (TDS) vs. Indian Oil Corporation (Marketing Division) [2011][15 taxmann.com 210][Delhi ITAT]; (ii) Indian Oil Corporation Ltd. (Marketing Division) vs. ITO (TDS), Mathura [ITA Nos.14 15/Agr/2010 and ITA Nos.98 99/Agr/2010] and ITO (TDS), Mathura vs. M/s. Indian Oil Corporation Ltd. (Marketing Divisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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