TMI BlogTDS u/s 194C or 194I - payment for the use of lounge facilities by the passengers - the payment of...TDS u/s 194C or 194I - payment for the use of lounge facilities by the passengers - the payment of lounge facilities cannot, by any stretch of logic, be characterized as payment "under any lease, sub-lease, tenancy or any other agreement or arrangement" u/s 194I -payments in question have been rightly treated as payments for services rendered under a contract, which are covered under section 194C - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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