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2018 (11) TMI 430 - AT - Income TaxTDS u/s 194I OR 194C - failure to deduct tax correctly on hire charges - ‘Assessee in default’ - no contract has been placed on record and proved by the assessee - Held that:- We find that in order to support its contentions, assessee has not produced any details to demonstrate that the vehicles were used only for transporting of employees at a particular point of time. Admittedly, no copy of contract/agreement has been furnished before the revenue authorities to show that the vehicles were owned, operated and maintained by the contractor. Since the issue whether TDS is to be made u/s 194I or 194C is a pure question of fact and this fact can only be examined by perusing the copy of contract/agreement between the assessee and the party. Since, the assessee has failed to discharge its onus to prove by furnishing documents to show that vehicles were operated by the contractor and therefore, in the absence of any such evidence, we have no other options except to uphold the action of revenue authorities. - Decided against assessee.
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