https://www.taxtmi.com/caselaws?id=245848 The court held that payments to Indus for providing passive infrastructure services to telecom operators constituted 'rent' under Section 194-I of the Income Tax Act. The transaction involved the use of machinery, plant, or equipment, setting the TDS rate at 2% under Section 194-I(a). The petition was allowed, rejecting the revenue's contentions, and directing the benefit to Indus accordingly. en-us Mon, 31 Mar 2014 00:00:00 +0530 Sat, 21 Feb 2015 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245848 The court held that payments to Indus for providing passive infrastructure services to telecom operators constituted 'rent' under Section 194-I of the Income Tax Act. The transaction involved the use of machinery, plant, or equipment, setting the TDS rate at 2% under Section 194-I(a). The petition was allowed, rejecting the revenue's contentions, and directing the benefit to Indus accordingly. Case-Laws Income Tax Mon, 31 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245848