https://www.taxtmi.com/caselaws?id=248593 Payments made under a lease must be examined by their substance to determine whether they constitute "rent" for section 194-I. A balcony enclosure fee paid for approval of an amended building plan and use of larger built-up area was treated as additional lease premium linked to enlargement of leasehold rights, not as consideration for use of land or premises, and so outside section 194-I. A separate payment for extension of time to complete construction was treated as a contractual charge or fee for modifying lease terms, not as rent and not liable to tax deduction at source under Chapter XVII-B. en-us Thu, 22 May 2014 00:00:00 +0530 Tue, 17 Jun 2014 22:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248593 Payments made under a lease must be examined by their substance to determine whether they constitute "rent" for section 194-I. A balcony enclosure fee paid for approval of an amended building plan and use of larger built-up area was treated as additional lease premium linked to enlargement of leasehold rights, not as consideration for use of land or premises, and so outside section 194-I. A separate payment for extension of time to complete construction was treated as a contractual charge or fee for modifying lease terms, not as rent and not liable to tax deduction at source under Chapter XVII-B. Case-Laws Income Tax Thu, 22 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248593