Where assessee, an advertising agency, made payments of hoarding charges to different parties, it was required to deduct tax at source under section 194C and not under section 194-I.Ogilvy & Mather (P.) Ltd. [2015] 62 taxmann.com 279 (Mumbai - Trib.) AUGUST 28, 2015 . Supreme Court in Japan Airlines followed where in resting the long drawn disputes ,paymnents for landing charges of aircrafts were held not covered by S. 194I i.e. TDS on rent