The assessee deducted the tax at source on car hire charges u/s 194I of the Act . The AO held that  the car hire charges fall under category of contract for services and applied the provision of section 194C and disallowed the payment. On appeal the Tribunal held that the car hire charges was paid on the basis of fixed rental charges and the car was hired for specific services hence the provision of section 194I is applicable . Accordingly the addition was deleted .     ( ITA No. 1559/ Ahd/2019 dt 30 -3 -2022 )( AY. 2014 -15)