Payments for Hiring Helicopter Services Fall u/s 194C, Not 194I, as No Possession Transferred.

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....TDS u/s 194C or 194I - Payment for hiring helicopter services - Assessee had not taken possession of those helicopters from M/s. GVHL and responsibility of operating and maintaining of the helicopters was of M/s GVHL only - falling u/s 194C only - AT....