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1. TDS u/s 194I - non deduction of TDS on the amount paid to the lessor towards lease premium - the lease premium to CIDCO is capital expenditure to acquire land with...

2. TDS u/s 194I - lease premium paid to Mumbai Metropolitan Regional Development Authority (“MMRD") - lump sum lease premium or one-time upfront lease charges, which are...

3. TDS u/s 194I - Thus lump sum lease premium or one-time upfront lease charges, which are not adjustable against periodic rent, paid or payable for acquisition of...

4. TDS u/s 194I premium paid for acquiring lease - payment for acquiring leasehold land is a capital expenditure - not liable for TDS u/s 194I - AT

5. TDS u/s 194I - premium for acquisition of Lease hold rights for 99 years - the same not being paid consequent to the execution of the lease agreement, cannot be said to...

6. TDS u/s 194I - Rent - lump sum lease payments or one time lease charges, which are not adjustable against long term lease hold charges, which are not adjustable against...

7. TDS u/s 194I - non deduction of TDS - no TDS is required to be deducted on such a premium paid for acquisition of rights in the land taken by way of lease from MMRDA - AT

8. TDS u/s 194I - payment made by the assessee to MMRDA for acquisition of the plot of land on lease from MMRDA - whether the lease premium paid for a long term lease of 60...

9. TDS u/s 194I of the Income Tax Act - Lease premium - lumpsum payment - assessee has capitalized the lease premium in its books of accounts and treated the same as...

10. Disallowance of premium paid for acquiring lease - nature of payment - TDS u/s 194I - default u/s 201 - payment for acquiring leasehold land is a capital expenditure -...

11. TDS u/s 194I - Whether the assessee is required to deduct tax at source from the payment of lease premium made to CIDCO during the years under consideration u/s 194I - Held no - AT

12. 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...

13. TDS u/s 194I - the assessee was not liable to deduct any tax on payment of lease premium to MMRDA because it was capital expenditure to acquire land on lease with...

14. Premium paid for the leasehold rights – liability to deduct TDS u/s 194I - the word Rent does not include premium paid for additional FSI or lease hold rights - not...

15. 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...