https://www.taxtmi.com/caselaws?id=177646 The Income Tax Appellate Tribunal (ITAT) upheld the decision of the Commissioner of Income Tax (Appeals) (CIT(A)) in a case concerning the applicability of TDS provisions on payments made for hiring buses by an educational institution. The ITAT ruled that the hiring of buses fell under a contract covered by section 194C, not section 194I, as contended by the Revenue. The ITAT emphasized the contractual nature of the transaction and cited previous cases and ITAT judgments to support its decision. Consequently, the Revenue's appeals were dismissed, affirming that TDS under section 194C was appropriate in this scenario. en-us Tue, 01 Mar 2011 00:00:00 +0530 Thu, 14 Jan 2016 12:19:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177646 The Income Tax Appellate Tribunal (ITAT) upheld the decision of the Commissioner of Income Tax (Appeals) (CIT(A)) in a case concerning the applicability of TDS provisions on payments made for hiring buses by an educational institution. The ITAT ruled that the hiring of buses fell under a contract covered by section 194C, not section 194I, as contended by the Revenue. The ITAT emphasized the contractual nature of the transaction and cited previous cases and ITAT judgments to support its decision. Consequently, the Revenue's appeals were dismissed, affirming that TDS under section 194C was appropriate in this scenario. Case-Laws Income Tax Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177646