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2014 (8) TMI 562 - HC - Income TaxLiability to deduct TDS u/s 194C or under amended section 194I – TDS on Pick and drop facilities for students and staff - Held that:- The assessee deducted the tax at source u/s 194C of the Act - the Tribunal is correct in coming to a conclusion that the tax was liable to be deducted at source u/s 194C of the Act, which the assessee had correctly deducted - The agreement between the assessee and the transporter clearly provided that the transporter was under a contractual obligation to provide and maintain the buses and to meet out all expenses on the running and maintenance of the vehicles and for hiring of drivers and other staff – Decided against Revenue.
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