Payment made to transporter for providing buses on hire basis along with driver would attract TDS u/

IT : Where assessee-company entered into contract with transporters for providing buses for giving pick-up and drop facilities to its employees, in view of fact that transporters were contractually obliged to maintain buses in proper condition and drivers and conductors were also to be provided by them, assessee was liable to deduct tax at source under section 194C while making payments to transporters