https://www.taxtmi.com/caselaws?id=211833 Payments for hiring buses with drivers and conductors to transport employees were treated as a transport service contract and not as rent for plant or machinery. The buses remained in the possession and control of the transporters, who handled maintenance and supplied the drivers and conductors, with operation confined to fixed hours. On those facts, the arrangement fell within section 194C, which covers carriage of passengers by any mode of transport other than railways, and not section 194I. The conclusion was that tax was deductible under section 194C, and the demand for short deduction under section 201 was not sustainable. en-us Fri, 04 Nov 2011 00:00:00 +0530 Thu, 05 Apr 2012 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211833 Payments for hiring buses with drivers and conductors to transport employees were treated as a transport service contract and not as rent for plant or machinery. The buses remained in the possession and control of the transporters, who handled maintenance and supplied the drivers and conductors, with operation confined to fixed hours. On those facts, the arrangement fell within section 194C, which covers carriage of passengers by any mode of transport other than railways, and not section 194I. The conclusion was that tax was deductible under section 194C, and the demand for short deduction under section 201 was not sustainable. Case-Laws Income Tax Fri, 04 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211833