https://www.taxtmi.com/caselaws?id=255770 The Court upheld the Tribunal's decision that the contracts in question were hiring agreements, not rental agreements, subject to TDS deduction under Section 194-C instead of Section 194-I. Emphasizing the importance of distinguishing between hiring and rental agreements, the Court clarified that such determinations fall within the Tribunal's purview and are not open to re-examination on appeal. The Court dismissed the appeals, finding no substantial question of law regarding the interpretation of the Income Tax Act sections in question. en-us Mon, 05 Jan 2015 00:00:00 +0530 Tue, 27 Jan 2015 10:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255770 The Court upheld the Tribunal's decision that the contracts in question were hiring agreements, not rental agreements, subject to TDS deduction under Section 194-C instead of Section 194-I. Emphasizing the importance of distinguishing between hiring and rental agreements, the Court clarified that such determinations fall within the Tribunal's purview and are not open to re-examination on appeal. The Court dismissed the appeals, finding no substantial question of law regarding the interpretation of the Income Tax Act sections in question. Case-Laws Income Tax Mon, 05 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255770