Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 563 - HC - Income TaxTDS deduction u/s 194C @ 2% or u/s 194I Rent for hiring vehicles Held that:- The provisions of Section 194C and not Section 194I of the Act would apply in the case of a transport contract - the assessee had entered into a transport contract with the service provider for the transportation of its employees and had deducted tax at source in terms of Section 194C of the Act Decided against Revenue.
|