[aaykarbhavan] Sum paid by School for transportation of students to attract sec. 194C as buses were under the control of operator

 

Sum paid by School for transportation of students to attract sec. 194C as buses were under the control of operator

November 14, 2014[2014] 49 taxmann.com 401 (Allahabad)/[2014] 226 Taxman 307 (Allahabad)

IT : Where assessee-school hired buses from a transport contractor for point to point transportation of its students and staff, it was to be regarded as service contract governed by provisions of section 194C

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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