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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 rent: deduct according to the nature of letting or the substantial element when building is let with machinery.</h1> Under Section 194-I, receipts for letting land or building together with plant, machinery or equipment are treated as composite rent. If separate agreements exist, tax is deducted from each payment according to the nature of that letting. If no separate agreements exist, the substantial element of the composite rent determines the applicable deduction; where machinery or equipment letting is incidental to the building letting, the deduction follows the building letting.

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