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2011 (5) TMI 308 - ITAT MUMBAIAssessee in default - TDS u/s 194-I - payment made as as administrative charges for granting permission for shooting a film on roads of Kharghar Node for six days - Held that: - There can be no doubt that the payment is for the use of the land. It is therefore "rent" within the meaning of the section and the assessee ought to have deducted tax accordingly. - Assessee is liable to deduct TDS. Payment made to Air India for shooting at its cabin crew training mock-up - Held that:- these payment does not appear to fall within the meaning of "rent" in section 194-I of the Act - assessee is not interested in the use of the land or the building in which the cabin crew training mock-up facility is located; it is more interested in capturing the facility as such in its film - assessee was not liable to deduct tax under section 194-I from the payment of Rs. 7,12,500 made to Air India - Appeal is partly allowed
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