TDS was not applicable on Hiring of Vehicles prior to Amendment in Sec 194-I

CIT Vs. M/s. Pioneer Personalized Holidays Pvt. Ltd (Kerala High Court) Section 194C of the Act speaks of any payment made to any resident, referred to as a contractor, for carrying out any work including supply of labour, in pursuance of a contract between the contractor and a specified person. Here, the contract if at all, is between the assessee and the principal being M/s. Logos Logistics (P) Ltd. In the case of ITA No. 176 of 2013 between the assessee and the individual persons, who had subscribed to the tour programme. The dis-allowance was with respect to the expenses claimed, in so f...