https://www.taxtmi.com/caselaws?id=127862 The Tribunal held that the assessee was not liable to deduct tax under section 194-I as the payments were not considered as rent but part of a conducting arrangement. Consequently, the assessee was not deemed an assessee in default and was not required to pay interest under section 201(1A). The appeals were allowed in favor of the assessee. en-us Mon, 06 Mar 2000 00:00:00 +0530 Tue, 26 Mar 2013 09:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127862 The Tribunal held that the assessee was not liable to deduct tax under section 194-I as the payments were not considered as rent but part of a conducting arrangement. Consequently, the assessee was not deemed an assessee in default and was not required to pay interest under section 201(1A). The appeals were allowed in favor of the assessee. Case-Laws Income Tax Mon, 06 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127862