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TMI Blog2018 (11) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... re used only for transporting of employees at a particular point of time. Admittedly, no copy of contract/agreement has been furnished before the revenue authorities to show that the vehicles were owned, operated and maintained by the contractor. Since the issue whether TDS is to be made u/s 194I or 194C is a pure question of fact and this fact can only be examined by perusing the copy of cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of manufacturing and selling of non-ferrous metal alloys. A survey action u/s 133A of I.T. Act was conducted at the premises of assessee on 31.01.07. During the course of survey action, statement on oath of Shri Vinod Vora, CFO of the assessee company was recorded. Subsequently, during the course of proceedings u/s 201(1) and 201(1A) of the I.T. Act, certain details were called for by the AO a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt withholding tax from hire charges paid for car, buses, JCB, etc u/s 194I of the I.t. Act. 4. At the very outset, Ld. AR appearing on behalf of the assessee reiterated the same arguments as were raised before Ld. CIT(A). It was submitted that assessee had not made any payment for use of any particular motor car, but for the facility of transport from one place to another and the rates are fix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of employees at a particular point of time. Admittedly, no copy of contract/agreement has been furnished before the revenue authorities to show that the vehicles were owned, operated and maintained by the contractor. Since the issue whether TDS is to be made u/s 194I or 194C is a pure question of fact and this fact can only be examined by perusing the copy of contract/agreement between the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been brought on record before us in order to controvert or rebut the findings so recorded by Ld CIT (A). Therefore, there are no reasons for us to interfere into or deviate from the findings so recorded by the Ld. CIT (A). Hence, we are of the considered view that the findings so recorded by the Ld. CIT (A) are judicious and are well reasoned. Resultantly, this ground raised by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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