Case Law Details
Case Name : Ahmedabad Urban Development Authority Vs. ACIT (ITAT Ahmedabad)
Related Assessment Year : 2009- 10
Courts :
All ITAT ITAT Ahmedabad
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Section 194C defines “work” to include “carriage of goods and passengers by any mode of transport other than railways” while Section 194-I defines “rent” to mean payment for use of “plant” (which is defined in Section 43 to include vehicles). As the cars were owned and maintained by the contractor and all expenditure was borne by the contractor, the contract was for “carriage of passengers” for which the assessee paid a fixed amount. Therefore, the payment of vehicle hire charges fell within the scope of Section 194C and was not “rent” for Section 194-I.
Ahmedabad Urban...
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Hi,
I am an employee working for an organization wherein i recive Monthly salary.
In addition to the same, i also get Car Reimbursement for which the company deducts TDS and shows under Section 194C( ie as a sub-contractor). In such a case kindly advice which ITR form should i fill : ITR2 or ITR4 ?
If i fill in the form under ITR2 is it legal? or should i opt for CAR Allowance instead so that everything comes under the salary and fill in ITR1?
Regards,
Amit