https://www.taxtmi.com/caselaws?id=243317 The appeals filed by the revenue regarding the deduction of TDS under sections 194I or 194C of the Income-tax Act, 1961 for the Assessment Year 2010-11 were dismissed. The ITAT held that the arrangement between the assessee and the carriers constituted a transportation contract falling under section 194C, not hiring of vehicles under section 194I. The decision was based on the nature of the agreement and aligned with precedents favoring section 194C for transportation services. en-us Wed, 15 Jan 2014 00:00:00 +0530 Thu, 30 Jan 2014 08:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243317 The appeals filed by the revenue regarding the deduction of TDS under sections 194I or 194C of the Income-tax Act, 1961 for the Assessment Year 2010-11 were dismissed. The ITAT held that the arrangement between the assessee and the carriers constituted a transportation contract falling under section 194C, not hiring of vehicles under section 194I. The decision was based on the nature of the agreement and aligned with precedents favoring section 194C for transportation services. Case-Laws Income Tax Wed, 15 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243317