2017 (4) TMI 1262

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..... appeals by the Revenue relating to the Financial years 2007-08 and 2008-09 are directed against the common order dated 02.03.2010 passed by the CIT(A). 2. The only issue raised by the Revenue in these appeals is against the direction given by the ld. CIT(A) for deduction of tax at source u/s 194C as against u/s 194I, from the payments made by the assessee for hiring of buses. 3. We have heard th .....

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..... CIT (TDS) vs. UPSRTC in ITA No.556 & 557 of 2011 has also taken similar view. A copy of such judgment dated 11.08.2014 has been placed on record. In view of the foregoing discussion, we are satisfied that the ld. CIT(A) was justified in directing the deduction of tax at source u/s 194C. 4. In the result, both the appeals stand dismissed. Order Pronounced in the open Court on 20.04.2017.
Case .....

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