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TMI Blog2014 (9) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 194-I were attracted to the deduction of tax at source – Following the decision in Commissioner of Income Tax Vs. M/s Apeejay School Apeejay School Campus [2014 (9) TMI 51 - ALLAHABAD HIGH COURT] - Decided against Revenue. - Income Tax Appeal No. - 57 of 2014 - - - Dated:- 11-8-2014 - Hon'ble Dr. Dhananjaya Yeshwant Chandrachud,CJ Hon'ble Dilip Gupta,JJ. For the Appellant : Dha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hired for fixed tenure and exclusive usage by the assessee. (2) Whether the ITAT erred in law in not considering the definition of plant as provided under Section 43(3) read with Section 194-I as per which the plant/machinery has been mentioned in the explanation to Section 194-I for purposes of deducting TDS and which includes vehicles also. (3) Whether the ITAT erred in law in relying up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee and the learned counsel for the revenue have assisted the Court in perusing the contract between the assessee and the transporter in the present case. Both the learned counsel for the revenue and the learned counsel for the assessee agree that the contract in the present case is similar to the terms and conditions of the contract in the main appeal, noted above. Consequently, it is not i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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