TDS u/s 194I - nature of payment of additional lease premium - ...
Additional Lease Premium for Hotel Construction Not Considered Rent; Not Tax Deductible u/s 194I of Income Tax Act.
June 18, 2014
Case Laws Income Tax AT
TDS u/s 194I - nature of payment of additional lease premium - Construction of the hotel beyond the specified period – it cannot be said to be not in the nature of rent and not exigible to deduction of tax at source u/s 194I - AT
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