https://www.taxtmi.com/caselaws?id=205906 The Tribunal dismissed the appeal for the assessment year 2003-04, upholding tax liability on the payment to CIDCO. However, it partly allowed the appeal for the assessment year 2004-05, ruling that the payment to Air India for the training mock-up facility did not constitute "rent" under section 194-I, exempting the appellant from tax deduction on that specific payment. en-us Wed, 18 May 2011 00:00:00 +0530 Wed, 28 Sep 2011 22:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205906 The Tribunal dismissed the appeal for the assessment year 2003-04, upholding tax liability on the payment to CIDCO. However, it partly allowed the appeal for the assessment year 2004-05, ruling that the payment to Air India for the training mock-up facility did not constitute "rent" under section 194-I, exempting the appellant from tax deduction on that specific payment. Case-Laws Income Tax Wed, 18 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205906