{"id":3816,"date":"2019-01-30T12:44:24","date_gmt":"2019-01-30T12:44:24","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-tds-v-indian-oil-corporation-ltd-2018-303-ctr-188-92-taxmann-com-281-2019-410-itr-106-uttarakhand-hc\/"},"modified":"2019-03-07T11:39:18","modified_gmt":"2019-03-07T11:39:18","slug":"cit-tds-v-indian-oil-corporation-ltd-2018-303-ctr-188-92-taxmann-com-281-2019-410-itr-106-uttarakhand-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-tds-v-indian-oil-corporation-ltd-2018-303-ctr-188-92-taxmann-com-281-2019-410-itr-106-uttarakhand-hc\/","title":{"rendered":"CIT  (TDS) v. Indian Oil Corporation Ltd ( 2018) 303 CTR  188\/92 taxmann.com 281  (2019) 410 ITR 106 \/ 166 DTR 89 (Uttarakhand) (HC)"},"content":{"rendered":"<p>Oil and selling petroleum products \u2013 Agreement with another company for transportation of goods- Works contract-Rent- Liable to deduct tax at source u\/s 194C and not 194I. Court also observed that even after the amendment to the Explanation under section\u00a0194I\u00a0, the case could not fall within its scope as it was a case of a contract for transport of goods and, therefore, a contract of work within the meaning of section194C\u00a0and not one which fell within the Explanation to section\u00a0194I\u00a0, namely, use of plant by the assessee.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194C : Deduction at source \u2013 Contractors &#8211;  Refining crude oil and selling petroleum products \u2013 Agreement with another company for transportation of goods- Works contract-Rent- Liable to deduct tax at source u\/s 194C and not 194I    [ S.194I ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3816","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Zy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3816","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=3816"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3816\/revisions"}],"predecessor-version":[{"id":4262,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3816\/revisions\/4262"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}