Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1999 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (12) TMI 100 - AT - Income TaxExtract: .......ection with the tenancy agreement but even then they do not represent advance rent. In our view, therefore, these deposits do not attract the provisions of section 194-I. Hence, we reverse the orders of the lower authorities and delete the levies made under sections 201(1) and 201(1A). 13. In the result, the appeal filed by the assessee is allowed.
|