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Income Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Non-deduction of TDS - the lease premium paid by the assessee to ...

Income Tax

July 25, 2014

Non-deduction of TDS - the lease premium paid by the assessee to MMRDA not being in the nature of rent as contemplated in section 194-I of the Act - TDS not required - AT

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  1. TDS u/s 194I - lease premium paid to Mumbai Metropolitan Regional Development Authority (“MMRD") - lump sum lease premium or one-time upfront lease charges, which are...

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  7. Amortization of lease premium paid by the appellant - Whether lease premium paid Noida Authority is to be treated as advance rent? - HC

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