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TMI Blog2018 (4) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... n so deciding the issue. Section 194C of the Act speaks of any payment made to any resident, referred to as a contractor, for carrying out any work including supply of labour, in pursuance of a contract between the contractor and a specified person. Here, the contract if at all, is between the assessee and the principal being M/s.Logos Logistics (P) Ltd. The hiring of vehicles, on the conditions a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the Income Tax Appeals are with respect to the very same issue the slight difference on facts in so far as the assessee in ITA No.176 of 2013 hiring vehicles for carriage of goods and the assessee in ITA No.138 of 2013 hiring vehicles for carriage of passengers. The assessee in ITA No.176 of 2013 is a transporting contractor and the assessee in ITA No.138 of 2013 is a tour operator. The order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he letter noted in paragraph 3 of the order, the Commissioner of Income Tax [Appeals] and the Tribunal are right in law in considering altogether different contentions raised for the first time and taking a decision?" 3. The addition made by the Assessing Officer was on account of the Tax Deduction at Source (TDS) not having been done for the vehicles hired by the respective assessees. The assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voice reversed the order of the Assessing Officer. The Tribunal also noticed Section 194-I of the Income Tax Act, 1961 [for brevity, the Act], which inter alia made mandatory deduction of TDS in respect of any income obtained by way of rent being 2% for the use of any machinery, plant or equipment; with effect from 01.06.2007. The Tribunal hence found that the dis-allowance made by the Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of TDS and an addition was made, to the extent provided for in Section 40(a)(ia). 6. The hiring of vehicles, on the conditions above noticed, does not fall within the ambit of Section 194C of the Act. We also notice that from 01.06.2007 definitely deduction would have to be made at source even for hiring of vehicles as Section 194-I of the Act stands amended to bring in such transactions also. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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