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2022 (12) TMI 1009 - AT - Income TaxTDS u/s 194I - payments made to various members of the society - disallowance u/s 40(a)(ia) - Assessee had made certain payments in respect of compensation for alternative accommodation given to various members of the Housing Society under the development agreement made with the society and the members - HELD THAT:- We find that issue in dispute is squarely covered by the decision of this Tribunal in assessee’s own case[2022 (4) TMI 1482 - ITAT MUMBAI ] as held that payments made by assessee under no circumstances can be construed to be coming within the meaning of “Rent” as provided under section 194I. Thus we are of the considered opinion that compensation paid by the assessee to the tenants towards alternative accommodation not being in the nature of rent as defined in section 194I, there is no requirement for deduction of tax under the said provisions. Therefore, the disallowance made under section 40(a)(ia) of the Act cannot be sustained - Appeal file by the assessee is allowed.
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