215 (Mum) and Ahmedabad Urban Development Authority vs. ACIT ITA No. 1637/Ahd/2010 dated 10.03.2011. Respectfully following the above, we hold that assessee has correctly deducted tax under section 194C and there is no liability to deduct tax under section 194 I as the said provisions are not applicable to the hire charges paid for utilisation of transport services from