under Section 194C and 1 .50% under Sections 194J and 194I of the Act.
Being aggrieved by the impugned order and reasons, the petitioner ... rate
with respect to payment under Sections 194J and 194I of the Act specified in
the impugned order was three times higher than
equipment could not be termed as rent under the
provisions of section 194I of the Act and consequently the
provisions of sections ... transmission lines
could not be considered as rent under section 194I without
properly appreciating the factual and legal matrix brought out
by the Assessing Officer
appeals is whether
respondent (assessee) ought to have deducted tax under Section 194I or
Gauri Gaekwad
2/9 216-ITXA-307-2003.doc
Section 194C ... Assessing Officer the payment of
storage charges is covered under Section 194I of the Act and hence, tax had
to be deducted at source
appeals is whether
respondent (assessee) ought to have deducted tax under Section 194I or
Gauri Gaekwad
2/9 216-ITXA-307-2003.doc
Section 194C ... Assessing Officer the payment of
storage charges is covered under Section 194I of the Act and hence, tax had
to be deducted at source
194C whereas its obligation was to deduct tax at source under section 194I on the payments made to the contractor. The Assessing Officer held ... agree with the submissions of the assessee that provisions of section 194I are not applicable in assessee's case. Here the nature and terms
2009 Page 2 of 10
was to be made under Section 194I and 194J of the Act,
respectively. The Assessing Officer further held that
payments ... misstatement made by the assessee.
4.5. Further, the provision of 194I, 194J and
194C are quite clear and leave no ambiguity. Nor
ITA Nos.1397
nature of rent as per section 194I of the I.T. Act?
2. Learned Counsel for the parties pointed out that
question (a) is concluded ... therefore while paying such rental
charges tax at source under section 194I of the Act should have
been deducted.
4. The Tribunal by the impugned
taken various kinds of vehicles
thus attracting the provisions of Section 194I of the Act?"
3. Primarily issue is one of the rate ... 2015 ORDER
department, the assessee was required to deduct as per section
194I of the Income Tax Act. It was higher than the rate
prescribed
therefore, the Assessee was required to deduct tax at
source under Section 194I of the Act. The said reasoning is set out below ... payments are in the nature of rent u/s 194I and
required to be subjected to TDS accordingly. The
definition of rent provided
such payment whereas the
same was required to be made under section 194I . Accordingly, the
Assessing Officer passed an order under section 201 read with ... section
194I of the Act and raised a demand of Rs.6,33,353/- which had been
short deducted at source on amount of rental
