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2009 (9) TMI 42 - HC - Income TaxTDS on payment made to Franchisee - head “Infrastructural Claims” – Section 194I - TDS on rent – Held that - that the broad objective of the agreement between the assessee and the Franchisee was to share the revenue and certainly it was not hire the premises provided by the assessee. Therefore, the assessee is not liable to deduct the taxes under section 194-I of the act in respect of the amount shared by the assessee and remitted to the Franchisee for infrastructure claims
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