https://www.taxtmi.com/caselaws?id=64332 The Tribunal held that the payments made by the appellant to the C&FR agents were not in the nature of rent, leading to the inapplicability of Section 194-I for tax deduction. Consequently, the orders under Sections 201(1) and 201(1A) were deemed invalid and canceled. The appeal favored the appellant, resulting in a successful outcome for them. en-us Thu, 14 Jul 2005 00:00:00 +0530 Wed, 18 Jul 2012 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64332 The Tribunal held that the payments made by the appellant to the C&FR agents were not in the nature of rent, leading to the inapplicability of Section 194-I for tax deduction. Consequently, the orders under Sections 201(1) and 201(1A) were deemed invalid and canceled. The appeal favored the appellant, resulting in a successful outcome for them. Case-Laws Income Tax Thu, 14 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64332