Cranes Hiring Charges Not "Work" u/s 194C; No TDS Deduction Needed, No Disallowance u/s 40(a)(ia.

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....Disallowance u/s 40(a)(ia) - TDS u/s 194C - payments towards the hiring charges of cranes - a simpliciter payment towards hiring charges of cranes cannot be brought within the sweep of the definition of the term “work” as envisaged in Sec. 194C - it was not obligatory on the part of the assessee to deduct tax at source u/s 194C on hiring charges of cranes - no disallowance....