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2011 (11) TMI 31 - ITAT, DELHITDS on hiring charges of tanker - TDS u/s 194C or 194I - Held that:- The arrangement for transportation of petroleum products was essentially a contract for transportation of goods and not an arrangement of hiring of vehicles. - Tax is required to be deducted at source from the payments to the carrier in terms of provisions of sec. 194-C of the Act and not u/s 194-I of the Act. - Decided in favor of assessee.
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