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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>TDS on lease premium: lump-sum non-adjustable upfront charges for long-term leases are not treated as rent for deduction.</h1> Lump sum lease premiums or one-time upfront lease charges paid for acquisition of long-term leasehold rights, where not adjustable against periodic rent, are not payments in the nature of rent under section 194-I and therefore are not subject to TDS under that provision; the Department has accepted High Court rulings treating such payments as capital or akin to deemed sale and has not filed further appeals.

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