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2013 (8) TMI 923 - AT - Income TaxTDS u/s 194I - deduct tax at source from the payment of lease premium made to MMRDA - Held that:- The lease premium paid by the assessee to MMRDA not being in the nature of rent as contemplated in section 194-I of the Act, the assessee was not liable to deduct tax at source from the said payment and hence could not be treated as the assessee in default u/s 201(1) & 201(1A) of the Act. The appeal filed by the Revenue is accordingly dismissed.
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