27 April 2009
In this case the provisions of section 194C applies as it seems that only the services of the machine have been hired. There is a difference between hiring of machine and the services of the machine. In case a machine is hired exclusively by the assessee and can be used anytime during the hire period on the disposal of the assessee, section 194J apply, where the assessee hired the machine to complete a specific jobs, section 194C apply.
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