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2011 (11) TMI 495 - AT - Income TaxTDS - Vehicle hiring charges - 194C or 194I - Held that:- As decided in Ahmedabad Urban Development Authority v. ACIT (2011 (3) TMI 812 - ITAT AHMEDABAD) passengers were transported by the driver and vehicles of the vehicle owner/contractor and in consideration of that the vehicle owner/contractors were paid by the assessee the fixed amount. Therefore, sub-clause (c) to Explanation (iii) of sec.194C would apply in the case of the assessee. The definition of "rent" does not provide any item for vehicle hire charges. Following aforesaid decision, it is held that assessee's case falls under sub-clause (c) to Explanation (iii) of sec. 194C and, accordingly, order of CIT(A) is upheld in holding that the assessee has rightly deducted tax as per provisions of sec. 194C and there is no case of short deduction - Decided in favor of assessee.
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