2014 (8) TMI 426

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....For the Appellant : Shambhu Chopra For the Respondent : R.S. Agarwal ORDER These income tax appeals by the revenue under Section 260-A of the Income Tax Act, 1961 ("the Act") arise from a decision of the Income Tax Appellate Tribunal dated 24 May 2013 for Assessment Years 2008-09 and 2009-10. The appeals have been admitted on the following questions of law: "1. Whether on the facts and....

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....fore the Hon'ble High Court in those cases and in any view of the matter, the deduction of tax under Section 194-C or under Section 194-I is a matter of interpretation and has to be examined keeping in mind the meaning and definition of "work" and "service" in the context of TDS from payments to transport contractors for hiring of buses." Both these appeals are part of a batch of appeals wh....