https://www.taxtmi.com/caselaws?id=212552 The Tribunal dismissed the Revenue's appeals for both assessment years, affirming the ld. CIT(A)'s orders. It held that the payments for vehicle hiring charges were covered under section 194C, as they were for transportation services and not for the vehicles themselves. The decision was based on the nature of the transactions, relevant legal provisions, and past Tribunal decisions supporting the assessee's position. en-us Fri, 25 Nov 2011 00:00:00 +0530 Tue, 20 Nov 2012 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212552 The Tribunal dismissed the Revenue's appeals for both assessment years, affirming the ld. CIT(A)'s orders. It held that the payments for vehicle hiring charges were covered under section 194C, as they were for transportation services and not for the vehicles themselves. The decision was based on the nature of the transactions, relevant legal provisions, and past Tribunal decisions supporting the assessee's position. Case-Laws Income Tax Fri, 25 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212552