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2011 (10) TMI 175 - AT - Income TaxDeduction of Tax- Use of Services of chartering a helicopter/aircrafts - TDS u/s 194C or 194I - Held that:- The contention of revenue that vehicle on hire is included under defination of "plant and machinery" and therefore, the same shall be treated as plant and machinery for the purpose of deduction of tax and falls under the provisions under section 194-I cannot be justified. - liability to deduct TDS arises only under 194C. In view of decisions in Tata AIG General Insurance Co. Ltd. vs. ITO (2010 -TMI - 204161 - ITAT, MUMBAI) and Ahmedabad Urban Development Authority vs. ACIT (2011 -TMI - 207598 - ITAT AHMEDABAD), decided in favor of assessee
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