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Income Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

TDS on Lease premium u/s 194I - lease premium paid as a price ...


Lease Premiums Excluded from Rent Definition u/s 194-I of Income Tax Act; No TDS on Lease Premiums.

July 10, 2014

Case Laws     Income Tax     AT

TDS on Lease premium u/s 194I - lease premium paid as a price for obtaining the lease – lease premium paid by the assessee not being in the nature of rent as contemplated in section 194-I - AT

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