Commissioner Of Income Tax vs Indian Oil Corporation Ltd.
Whether payments made by Indian Oil Corporation to carriers for transportation of petroleum products constitute 'rent' for use of vehicles under Section 194-I or payments for 'work' of carriage of goods under Section 194-C of the Income Tax Act, 1961 --- Held that the payments fall under Section 194-C as work contract for transportation services, not under Section 194-I as hiring of vehicles.
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