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2013 (9) TMI 1098 - ITAT MUMBAITds u/s 194I - on–deduction of TDS and levy of interest under section 201(1) / 201(1A) - Held that:- Learned Commissioner (Appeals) was justified in coming to the conclusion that the payment made by the assessee to MMRDA is not in the nature of rent within the ambit of section 194–I. Consequently, the order passed by the learned Commissioner (Appeals) is hereby upheld and the ground raised by the Revenue is treated dismissed.
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