Contradiction between 194 C and 194 I

I dont think car comes under "plant & Machinery" or "Equipments. Only 194 C will apply

car is not covered in the definition of plant & machinery. so tds on the hire charges is covered under 194C, not under 194I

I did not get your question as per your query you r refering to section 194I and 194C these section explane TDS on rent and contract respectively so there is no question for plant and machinery and with your question and according to my openion Section 194I would apply as it is ultimately rent and for your knowdge there is a case law over it

thanks and regards