Court Rules Section 194-I TDS for Rent Not Applicable; Correct Deduction u/s 194-C for Vehicle Use Confirmed.

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....TDS u/s 194I or 194C - nature of payment for use of vehicles - the provisions of Section 194-I could not be applied to the facts of the present case and it has to be held that assessee has rightly deducted tax at source under the provisions of Section 194-C - HC....