Case Law Details
Case Name : CIT Vs Pioneer Peresonalised Holidays (P.) Ltd (Kerala High Court)
Related Assessment Year :
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
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It’s definitely gave a clarity in tds applicability in Vehicle hiring charges.
But in 194 C Covered in Work Contracts