The contract for transportation in respect of chartering a helicopter/aircraft does not attract TDS under s 194-I and TDS is liable to be deducted under s 194C, as held by MumTrib in SKIL Infrastructure Ltd v ITO — In favour of: The assessee.
When the running and maintenance expenditure of a vehicle is borne by the transport service providers and the assessee does not enjoy control over the vehicle, the contract is merely for availing of transportation services and is not covered by s 194-I.
Decided on: 31 October 2011.
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