TDS ON PURCHASE OF AIRCRAFT

TDS IS  NOT  DEPENDENT ON WETHER EXPENDITURE IS CAPITAL  OR   REVENUE . IF THE PAYMENT IS COVERED UNDER THE SECTION(S) , TDS IS REQUIRED TO BE MADE EVEN IF IT IS CAPITAL EXPENDITURE.   

AS  FOR  EXAMPLE   TDS  IS  REQURD TO BE MADE FOR PAYMENT TO CONTRACTOR U/S 194C  EVEN IF THE PAYEMNT IS FOR CAPITAL EXPENDITURE

THEN WHY WE ARE NOT DEDUCTING TDS ON PURCHASE OF MATERIAL OR SOMETHINFG ELSE.

AS A CONTRACT IS ALSO THERE?