that since the hiring vehicles are coming under
the purview of section 194I of the Act, tax was required to be deducted u/s
194I ... surcharge & Education Cess applicable. Accordingly, short
deduction of tax u/s 194I was worked out for the different wings of the
appellants
that since the hiring vehicles are coming under
the purview of section 194I of the Act, tax was required to be deducted u/s
194I ... surcharge & Education Cess applicable. Accordingly, short
deduction of tax u/s 194I was worked out for the different wings of the
appellants
alternate claim that the CIT(A) ought to have held that 194I was applicable in
this case ... holding that such payments are liable for a
deduction under section 194I for use of equipments as per his own findings
since no amount was paid
towards ground rent the provisions of section 194I is not attracted. The
AO however rejected the explanation submitted ... treated as rent attracting the TDS
provisions as contained u/s 194I of the Act. Since the assessee failed to
deduct tax at the prescribed
apply to the said car hire charges which is covered by
Section 194I .
2. That the provisions of Section 40(a)(ia) were not applicable ... hire charges falls within the nature of
rent under section 194I and not under section 194C of the Act. Therefore,
there is a mistake apparent
payment made was
less than Rs.120000 p.a. u/s 194I of the Act.
c) The Ld. CIT - (A) has erred in concluding
that ... assessee airline would be liable to deduct tax at
source under section 194I and not 194C of the Act.
4. The appellant craves leave
read with section
194C of the Act and also u/s. 194I of the Act. For this, assessee has raised following grounds
of appeal ... charges. However, it is to be mentioned that
the amendment of section 194I to include machinery hire charges has come into
effect by Taxation Laws
this amount is only
reimbursement of expenditure on which TDS under section 194I
need not be deducted. It was further submitted that ... contentions and upheld AO's
order that provisions of section 194I will apply and since assessee
did not deduct the tax amount
hiring of machinery and the same will be covered
under section 194I and not under section 194C of the Act. Hence the
stand taken ... hiring of machinery and
that therefore the case would fall under section 194I of the Act.
At
Annexure G to the petition, the petitioner
there was no payment towards rent which could be covered by
sec. 194I of the Act and in respect of premises used ... rent by the assessee. TDS on rent
was also deducted u/s 194I of the Act. The findings of fact
recorded by CIT(A) have
