https://www.taxtmi.com/caselaws?id=259237 Gas transportation charges for use of a pipeline remained a payment for carriage of goods because the transporter retained ownership and possession of the pipeline, and the payer acquired no exclusive right or interest in it. The amount was therefore covered by tax deduction at source under section 194C and not as rent under section 194I. The CBDT circular on gas transportation supported the position that such an arrangement is a transport contract, not a works contract, where gas is moved to the delivery point. On that basis, the assessee was not treated as an assessee in default under section 201. en-us Fri, 21 Nov 2014 00:00:00 +0530 Mon, 04 May 2015 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259237 Gas transportation charges for use of a pipeline remained a payment for carriage of goods because the transporter retained ownership and possession of the pipeline, and the payer acquired no exclusive right or interest in it. The amount was therefore covered by tax deduction at source under section 194C and not as rent under section 194I. The CBDT circular on gas transportation supported the position that such an arrangement is a transport contract, not a works contract, where gas is moved to the delivery point. On that basis, the assessee was not treated as an assessee in default under section 201. Case-Laws Income Tax Fri, 21 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259237