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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Tax withholding on rent-like payments not applicable to distributor-exhibitor revenue shares when no lease relationship exists.</h1> The Board clarifies that the provisions of section 194-I are not attracted to payments representing the exhibitor's share of film exhibition proceeds because the exhibitor does not let out the cinema hall to the distributor, the exhibitor's share is generally for composite services rather than rent, and the distributor does not take the cinema building on lease, sub-lease, tenancy or any agreement of similar nature.

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