TMI Blog2015 (1) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... f the agreement, such would fall in the arena of substantial question of law. As such, the scope of appeal under Section 260-A of the IT Act is limited to the substantial question of law and cannot be considered based on any question of fact. The Tribunal was satisfied on facts that it was hiring agreement and not rental agreement. Such finding of fact cannot be re-examined by us in the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue. 2. We have heard Mr.M.R. Bhatt, learned Counsel appearing for the appellant. 3. As such the Tribunal, upon examination of the facts, has found that the contracts were pertaining to hiring agreement and not rental agreement. Based on the same, the Tribunal found that the provisions of Section 194-C of the Income Tax Act for deduction of TDS would apply and not Section 194-I of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntial question of law to be considered in the present appeals being under Section 260-A of the Act. He, therefore, submitted that the appeals deserve consideration. 5. We cannot proceed on the basis that the Parliament would not be aware about the difference between rental agreement and hiring agreement. Hiring agreement cannot be treated as rental agreement, since as per Civil Law, rights and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th that of Assessee. ... 6. The aforesaid shows that the Tribunal was satisfied on facts that it was hiring agreement and not rental agreement. Such finding of fact cannot be re-examined by us in the appeal under Section 260-A on the ground as sought to be canvassed. 7. In our view, the scope of applicability of Section 194-C and Section 194-I are different, for which no substantial questio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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