AO Misinterprets "Plant" in Section 194(I) TDS; Buses Not Included in Rent Definition.

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....TDS to be deducted u/s 194(I) of the Act – As against that, “rent“ which is defined in explanation to sec.194I inter-alia is for the use of “plant“ which according to the AO includes buses - view of AO is not Correct - AT....