TMI Blog2014 (8) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment and further ignoring that the buses/vehicles were hired for fixed tenure and exclusive usages by the assessee. 2. Whether the ITAT erred in Law in not considering the definition of Plant as provided under Section 43(3) read with Section 194-I as per which the plant/machinery has been mentioned in the explanation to Section 194-I for purpose of deducting TDS and which includes vehicles al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the time constraints specified by the School. 2. Providing pick up and drop facilities to the students in air conditioned buses or vans. 3. Providing facility of helpers, cold water etc. in the buses. 4. Complete compliance with the security related norms applicable to the school. 5. Meeting out all expenses on the running and maintenance of the vehicles. 6. Providing alternate v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Vs. M/s Apeejay School Apeejay School Campus), we hold that the Tribunal is correct in coming to a conclusion that the tax was liable to be deducted at source under Section 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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