https://www.taxtmi.com/highlights?id=27285 TDS u/s 194C(2) - it cannot be said that the payments made for hiring vehicles would fall in the category of payment towards a sub-contract and as such the assessee is not liable to deduct tax at source as per provisions of section 194C(2) and consequently the provisions of section 40(a)(ia) will not apply on such payments - AT en-us Thu, 11 Feb 2016 01:21:11 +0530 Thu, 11 Feb 2016 01:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=27285 TDS u/s 194C(2) - it cannot be said that the payments made for hiring vehicles would fall in the category of payment towards a sub-contract and as such the assessee is not liable to deduct tax at source as per provisions of section 194C(2) and consequently the provisions of section 40(a)(ia) will not apply on such payments - AT Highlights Income Tax Thu, 11 Feb 2016 01:21:11 +0530 https://www.taxtmi.com/highlights?id=27285