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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>Rent definition for tax withholding: includes payments for use of land, buildings, plant, machinery, and furniture.</h1> Meaning of Rent for withholding tax: under section 194-I, Rent includes any sum paid for use of land, buildings, plant, machinery, equipment, furniture or fittings under a lease, sub lease, tenancy or any other arrangement; under section 194-IB, Rent means any sum paid or payable for the use of land or buildings or both under a lease, sub lease, tenancy or any other arrangement.

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