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2022 (3) TMI 1273 - AT - Income TaxTDS u/s 194I - TDS on the payments made by the assessee to Greater Noida Authorities - assessee paid lease rentals on 30.10.2010 and failed to deduct TDS - HELD THAT:- The matter deductibility of TDS on the payments made to Greater Noida Authorities has been examined by the Hon'ble Supreme Court in the case of M/s. New Okhla Industrial [2018 (8) TMI 1374 - SUPREME COURT] wherein it was held that "deduction at source is on payment of rent under Section 194-I, which is clearly the statutory liability". - Decided in favour of Revenue.
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