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TDS on hired vehicles u/s 194I or under 194C ?
Case Law Details
- Case Name
- CIT Vs Pioneer Peresonalised Holidays (P.) Ltd (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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CIT Vs Pioneer Peresonalised Holidays (P.) Ltd (Kerala High Court)
Hiring of vehicles does not fall within the ambit of Section 194C of the Act. From 01.06.2007 definitely deduction would have to be made at source even for hiring of vehicles as Section 194-I of the Act stands amended to bring in such transactions also.
Both the Income Tax Appeals are with respect to the very same issue the slight difference on facts in so far as the assessee in ITA No.176 of 2013 hiring vehicles for carriage of goods and the assessee in ITA No.138 of 2013 hiring vehicles for carriage of passengers. The asse...
It’s definitely gave a clarity in tds applicability in Vehicle hiring charges.
But in 194 C Covered in Work Contracts