Leasehold Land Payment is Capital Expenditure, Not Subject to TDS u/s 194I; No Default u/s 201. https://www.taxtmi.com/highlights?id=14431 Disallowance of premium paid for acquiring lease - nature of payment - TDS u/s 194I - default u/s 201 - payment for acquiring leasehold land is a capital expenditure - not liable for TDS u/s 194I - AT en-us Wed, 11 Sep 2013 10:52:08 +0530 Wed, 11 Sep 2013 10:52:08 +0530 TaxTMI RSS Generator Leasehold Land Payment is Capital Expenditure, Not Subject to TDS u/s 194I; No Default u/s 201. https://www.taxtmi.com/highlights?id=14431 Disallowance of premium paid for acquiring lease - nature of payment - TDS u/s 194I - default u/s 201 - payment for acquiring leasehold land is a capital expenditure - not liable for TDS u/s 194I - AT Highlights Income Tax Wed, 11 Sep 2013 10:52:08 +0530 https://www.taxtmi.com/highlights?id=14431