Assessee received an amount from its customers and made payments to these cab owners on account of hire charges. Tribunal held that since cab owners had received payments from assessee towards hire charges, presumption would be that there was a contract for hiring of vehicles and; therefore, if assessee had made payment for hiring vehicles, provisions of section 194C were applicable.  Tribunal also held that amount customers towards petrol and diesel charges, since assessee paid said amount received directly to petrol pumps instead of paying same to cab owners, assessee was not liable to deduct TDS under section 194C on same.