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2013 (9) TMI 1172 - ITAT MUMBAIExtract: .......ayment of premium on account of additional FSI cannot be treated as rent as stipulated under section 194-I and, hence, no TDS was required to be deducted. Consequently, interest under section 201(1) / 201(1A) cannot be levied. 8. In the result, Revenue’s appeal is treated as dismissed. Order pronounced in the open Court on 27th September 2013
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