The assessee paid generator hire charges together with reimbursement of diesel and fuel expenses. The Tribunal held that reimbursement of fuel cost on a cost-to-cost basis did not constitute payment for carrying out any work and, therefore, section 194C was not applicable to such reimbursement. The disallowance relating to fuel charges was deleted. However, as evidence regarding deduction of tax at source on generator hire charges was not produced, that issue was restored to the Assessing Officer for verification. The Assessing Officer disallowed professional fees paid to the production manager alleging failure to deduct tax at source. The Tribunal found from Form No. 16A and the books of account that tax had in fact been deducted under section 194J. Accordingly, the disallowance under section 40(a)(ia) was deleted  The assessee purchased a ready-made shooting set from a studio and acquired ownership thereof. Ledger accounts and invoices established that the transaction was one of outright sale and not hiring of a set. The Tribunal held that no tax was deductible at source under section 194J and the disallowance under section 40(a)(ia) was deleted.  (AY. 2013-14).