TDS U/s. 194C not applicable on machine hiring without manpower

IN THE ITAT HYDERABAD BENCH ‘B’ Assistant Commissioner of Income-tax, Circle 5(1) Versus Kiran Constructions IT APPEAL NO. 1493 (HYD.) OF 2012 [ASSESSMENT YEAR 2006-07] JANUARY 18, 2013 ORDER Chandra Poojari, Accountant Member This appeal by the Revenue is directed against the order of the CIT(A)-V, Hyderabad dated 12.7.2012 for assessment year 2006-07. 2. The Revenue raised the following grounds:  1.  The CIT(A) erred in law and on facts.  2.  The CIT(A) erred in holding that prior to 13.7.2006 the machinery hire charges do not attract TDS provisions and are n...