TMI Blog2024 (2) TMI 1341X X X X Extracts X X X X X X X X Extracts X X X X ..... tenancy. Assessee s case would fall under the part or any other agreement involving land or any building, together with furniture, fittings and the land appurtenant thereto . It is nobody s case that assessee has taken any land or building together with furniture, fittings and the land appurtenant thereto. Thus we hold that the payments in question are liable for deduction of tax at source under the provisions of Section 194I - Decided in favour of assessee. - K. R. SHRIRAM SHARMILA U. DESHMUKH, JJ. For the Appellant in both appeals : Mr. P.C. Chhotaray. For the Respondent in both appeals : Mr. Ashok J. Patil. ORAL JUDGMENT : (PER K.R. SHRIRAM, J.) : INCOME TAX APPEAL NO. 307 OF 2003 WITH IN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ult under Section 201(1) of the Act and the short deduction of tax quantified at Rs. 1,05,99,465/- on which interest under Section 201(1A) of the Act worked out to Rs. 51,76,587/- was recoverable from assessee. 4. Against this order of Assessing Officer, assessee preferred an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)]. The CIT(A) vide an order dated 24th October 2000 partly allowed the appeal of assessee by holding that assessee was to deduct TDS for various payments made by it with further directions to the Assessing Officer to verify the facts that the payee or the deductees have declared in their respective returns of income the payments made by assessee. Assessee was also directed to furnish the said details or e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the storage charges paid by the assessee does not amount of rent paid and therefore the provisions of section 194 I were not applicable? 6. Section 194I of the Act, as then in force, reads as under : xxxxxxxxxxxxxxxxxx 194-I. Any person, not being an individual or a Hindu undivided family, who is responsible for paying to any person any income by way of rent, shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rate of - (a) fifteen per cent if the payee is an individual or a Hindu undivided family; and (b) twenty per cent in other cases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITAT in Gulf Oil India Ltd. (Supra) were filed in this Court and all those appeals have been dismissed. One of the appeal was dismissed on 8th June 2016 for non-payment of cost as directed by the Court. The other appeals, from the records and proceedings of those appeals, appear to have been dismissed for default sometime in August 2008. No application has been made for restoring those appeals. 8. In the impugned order the ITAT has come to the factual finding that It is an admitted position that the facts of the assessee s case are identical with those of Gulf Oil India Ltd. referred to by the learned Commissioner (Appeals) in his appellate order. Therefore, the ITAT following Gulf Oil India Ltd. (Supra) came to a finding that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Mr. Chhotaray submitted that that is what the Assessing Officer and the CIT(A) have followed and hence, the appeals should be allowed. 10. Mr. Patil submitted that reliance by the Revenue in the case of Municipal Corporation of Greater Bombay and Ors. (Supra) is misplaced inasmuch as the provisions of Section 194I of the Act are not pari materia with Sections 3(r) and 3(s) of the BMC Act considered by the Hon'ble Apex Court in that case. It was submitted that under the definition of land in Section 3(r) of the BMC Act, land included things attached to the earth and so even a structure could be regarded as land, whether it is building or not, under the provisions of Section 3(r) of the Act. Mr. Patil also submitted that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) the Hon ble Apex Court, after observing that storage tank is not a building, went further and considered the issue whether it can be regarded as land within the meaning of Section 3(r) of the BMC Act or as a structure within the meaning of Section 3(s) of the BMC Act. The definition of building in terms of Section 3(s) of the BMC Act includes a structure. The definition of land included, inter alia, things attached to the earth. We find that there is no such extended definition of land or of building in Section 194I of the Act. 13. In our view, the storage tanks in question do not qualify either as land or as building within the meaning of Section 194I of the Act. In terms of Section 194I of the Act, there has to be a lease, sub-l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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