https://www.taxtmi.com/caselaws?id=221201 The Tribunal upheld the decision that section 194C did not apply to machinery hire charges, as it did not constitute a contract for work. The machinery hire charges were not subject to TDS before 13.07.2006, as section 194-I, which includes machinery hire under "rent" for TDS, was not in effect. The Revenue's appeal was dismissed, confirming no TDS deduction obligation on machinery hire charges pre-13.07.2006. en-us Fri, 18 Jan 2013 00:00:00 +0530 Wed, 30 Oct 2013 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221201 The Tribunal upheld the decision that section 194C did not apply to machinery hire charges, as it did not constitute a contract for work. The machinery hire charges were not subject to TDS before 13.07.2006, as section 194-I, which includes machinery hire under "rent" for TDS, was not in effect. The Revenue's appeal was dismissed, confirming no TDS deduction obligation on machinery hire charges pre-13.07.2006. Case-Laws Income Tax Fri, 18 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221201