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2015 (2) TMI 1230 - AT - Income TaxTds u/s 194I - non deduction of tds on payments made to MMRDA - nature of payment - assessee in default - Held that:- The issue involved is squarely covered by the decision of the Tribunal in the case of “M/s. Starlight Systems Pvt. Ltd.” [2013 (9) TMI 1172 - ITAT MUMBAI] wherein, the Tribunal has held that the lease premium paid to MMRDA, in the facts and circumstances of the case, does not fall within the ambit of rent under section 194-I and, hence, no TDS is required to be deducted. - Decided in favour of assessee
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