9911796707
TMI Blog2014 (8) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... portation of its employees and had deducted tax at source in terms of Section 194C of the Act – Decided against Revenue. - Income Tax Appeal No. - 364 of 2013 - - - Dated:- 11-8-2014 - Hon'ble Dr. Dhananjaya Yeshwant Chandrachud,CJ And Hon'ble Dilip Gupta,JJ. For the Appellant : Dhananjay Awasthi ORDER The appeal arises from a decision of the Income Tax Appellate Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the rent for hiring vehicles under Section 194-I. (3) Whether on the facts and circumstances of the case, the ITAT erred in law in relying upon the Circulars, which were prior to the date of inclusion of Section 194-I. (4) Whether, the ITAT was correct in relying upon the case of M/s Bharat Electronics in deciding the present case, when the order of the ITAT has already been admitted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chool Campus). In this view of the matter, the provisions of Section 194C and not Section 194I of the Act would apply in the case of a transport contract of the nature involved in the present case. In the present case also the assessee had entered into a transport contract with the service provider for the transportation of its employees and had deducted tax at source in terms of Section 194C o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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