Upfront Fee Classified as "Rent" Under Explanation to Section 194-I of the Income Tax Act. https://www.taxtmi.com/highlights?id=4844 Whether upfront fee paid will fall within the definition of “rent“ as given under Explanation to Section 194-I of the Act - held yes - AT en-us Fri, 17 Aug 2012 20:09:56 +0530 Fri, 17 Aug 2012 20:09:56 +0530 TaxTMI RSS Generator Upfront Fee Classified as "Rent" Under Explanation to Section 194-I of the Income Tax Act. https://www.taxtmi.com/highlights?id=4844 Whether upfront fee paid will fall within the definition of “rent“ as given under Explanation to Section 194-I of the Act - held yes - AT Highlights Income Tax Fri, 17 Aug 2012 20:09:56 +0530 https://www.taxtmi.com/highlights?id=4844