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2016 (3) TMI 311 - ITAT MUMBAITDS u/s 194I - non deduction of TDS - Held that:- For the purpose of deduction of tax at source under provision of section 194I of the Act the annual rent has paid or credited to one person has to ₹ 1,80,000/- whereas in the case before us the rent per person was only paid of ₹ 1,20,000/- which is below the limit specified in this section. In view of these facts , the provision of section 194I are not applicable in the present case and the disallowance made by the AO by applying the provision of section 40(a)(ia) of the Act cannot be sustained. We, therefore, delete the addition - Decided in favour of assessee
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