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Assessee argues payments for crane operators should be taxed u/s 194C for contractors, not Section 194I for rent.

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....TDS - the assessee’s case has been that, it is not rented any crane/Forklift albeit it engages the services of crane operators/contractors for loading/unloading of goods - payment does not entail deduction of TDS u/s 194I but u/s 194C - AT....

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