https://www.taxtmi.com/highlights?id=14025 TDS u/s 194I of the Income Tax Act - Lease premium - lumpsum payment - assessee has capitalized the lease premium in its books of accounts and treated the same as capital expenditure for tax purposes - Provisions of section 194-I of the Act to deduct TDS on the lease premium paid by the assessee is not attracted - AT en-us Thu, 22 Aug 2013 09:45:21 +0530 Thu, 22 Aug 2013 09:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14025 TDS u/s 194I of the Income Tax Act - Lease premium - lumpsum payment - assessee has capitalized the lease premium in its books of accounts and treated the same as capital expenditure for tax purposes - Provisions of section 194-I of the Act to deduct TDS on the lease premium paid by the assessee is not attracted - AT Highlights Income Tax Thu, 22 Aug 2013 09:45:21 +0530 https://www.taxtmi.com/highlights?id=14025