[aaykarbhavan] Fw: Case Law on Section 40(a)(ia)-Section 194 C

----- Forwarded Message -----
From: CA. V.M.V.SUBBA RAO <vmvsrao@gmail.com>
To: Kanigalla <kanigalla@hotmail.com>
Sent: Saturday, 16 February 2013 2:00 AM
Subject: Case Law on Section 40(a)(ia)-Section 194 C

Mere providing of machinery on hire without any manpower cannot be termed as carrying out of any work by plant and machinery owners and, thus, no tax is required to be deducted under section 194C - [2013] 30 taxmann.com 235 (Hyderabad - Trib.)

SEE ATTACHMENT

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