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2013 (12) TMI 1046 - AT - Income TaxInterest u/s 201(1A) – Vehicle hiring charges Held that:- Such charges has not been prescribed u/s. 194I. Vehicles and Chauffers supplied by the contractor and was under the complete control of the contractor - The contract is for carrying out of some work for the appellant and it cannot be called a contract where vehicle simplicitor has taken on hire by the appellant – Such type of payments are governed by the provision of Section 194C not u/s. 194I. Connectivity charges – Held that:- Connectivity charges were paid to GPSC against the agreement for using of pipeline connection of GAIL for gas transportation. This pipeline was owned by the GAIL and was opened to service to its other clients also, which was in nature of carriage of goods and covered u/s.194C of the IT Act. Gas transportation charges – Held that:- The appellant paid these payments for gas transportation purposes to Gujarat Gas Company Ltd. and avail them facility of pipeline of it. The ownership and complete control of this pipeline is of Gujarat Gas Company Ltd. This pipeline owned by the contractor is open for use for other clients also and it was a work performed carriage of goods as prescribed u/s.194C - It is covered u/s. 194C - The appellant has also submitted the confirmation from the deductee that these receipts have been disclosed in their respective income and all the deductees are limited company - Following decision in case of Hindustan Coca Cola Beverages Pvt. Ltd [2007 (8) TMI 12 - SUPREME COURT OF INDIA] – Decided against Revenue.
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