2014 (9) TMI 167

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....ondent : Pushpendra Kumar ORDER The appeal by the revenue under Section 260-A of the Income Tax Act, 19611 arises from a decision of the Income Tax Appellate Tribunal dated 31 July 2013. The assessment year to which the appeal relates is Assessment Year 2008-09. The appeal is admitted on the following questions of law: "(1) Whether the ITAT erred in law in holding that assessee was correct in d....

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....was issued prior to the introduction of Section 194-I and only talks of part time hiring of vehicles and does not cover the case of exclusive hiring for fixed tenure." The present appeal is part of a batch of appeals which have been placed for hearing before the Court in which the applicability of the provisions of Section 194-C of the Act or, as the case may be, Section 194-I has been in issue. ....