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2014 (9) TMI 167 - HC - Income TaxTDS deduction u/s 194C @ 2% or u/s 194I - transport of students - buses/vehicles were hired for fixed tenure and exclusive usage by the assessee - Held that:- The Tribunal was correct in holding that the provisions of Section 194-C of the Act and not Section 194-I were attracted to the deduction of tax at source – Following the decision in Commissioner of Income Tax Vs. M/s Apeejay School Apeejay School Campus [2014 (9) TMI 51 - ALLAHABAD HIGH COURT] - Decided against Revenue.
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