Car hiring charges – TDS under Section 194I Or Section 194C?

Akshatam Construction LLP Vs DCIT (ITAT Ahmedabad)

Admittedly the assessee has paid car hire charges of Rs. 1,21,775/- and the AO was of the view that hiring of car falls under the provision of section 194C of the Act. Thus the assessee was required to deduct the tax as per section 194C of the Act but failed to do so. Therefore the AO invoked the provision of section 40(a)(ia) of the Act and disallowed the deduction of car hire charges which also confirmed by the ld. CIT-A. The case of the learned AR of the

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