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Income Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

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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