Hiring of buses treated as hiring of machinery U/S 194-I or u/s 194C – owner was responsible for...

Hiring of buses treated as hiring of machinery U/S 194-I or u/s 194C – owner was responsible for running cost, maintenance, driver cost and other incidental charges like accident etc. - it is not a case of renting of plan and machinery - TDS to be deducted u/s 194C - AT .....

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