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2016 (4) TMI 426 - AT - Income TaxTDS u/s 194C - Whether on the payments made for hiring of machinery, cranes etc., the tax at source is to be deducted under the provisions of section 194C or section 194I? - Held that:- Tribunal in the case of Bharat Forge Ltd. Vs. Addl. CIT (2013 (11) TMI 1263 - ITAT PUNE ) in a similar case has held that on the payments made for hiring of cranes, the provisions of section 194C would apply. In the said case contractor was to bear the expenses for petrol, operator day to day repair and maintenance of the cranes. CIT(A) was correct in holding that the provisions of section 194I are not applicable in respect of crane hire charges - Decided against revenue
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