https://www.taxtmi.com/caselaws?id=251025 The Court upheld the decision of the ITAT and CIT(A) in a tax dispute where the issue was whether a contract for transportation services involving buses fell under section 194C or section 194I of the Income Tax Act. The Court found that the contract was for transportation services, not the hiring of buses, and thus subject to tax deduction under section 194C. The Court affirmed the application of Circular No. 558 and concluded that the assessee's liability was to deduct tax at source under section 194C, dismissing the revenue's appeal. en-us Mon, 11 Aug 2014 00:00:00 +0530 Tue, 02 Sep 2014 08:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251025 The Court upheld the decision of the ITAT and CIT(A) in a tax dispute where the issue was whether a contract for transportation services involving buses fell under section 194C or section 194I of the Income Tax Act. The Court found that the contract was for transportation services, not the hiring of buses, and thus subject to tax deduction under section 194C. The Court affirmed the application of Circular No. 558 and concluded that the assessee's liability was to deduct tax at source under section 194C, dismissing the revenue's appeal. Case-Laws Income Tax Mon, 11 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251025