https://www.taxtmi.com/caselaws?id=249306 The Tribunal held that the lease premium paid by the assessee to CIDCO did not constitute "rent" under section 194-I of the Income Tax Act, 1961. Consequently, the assessee was not obligated to deduct tax at source from these payments. The Revenue's appeals were dismissed, affirming the CIT(A)'s decision to delete the demands for TDS and interest. The judgment was delivered on June 19, 2014. en-us Thu, 19 Jun 2014 00:00:00 +0530 Thu, 10 Jul 2014 08:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249306 The Tribunal held that the lease premium paid by the assessee to CIDCO did not constitute "rent" under section 194-I of the Income Tax Act, 1961. Consequently, the assessee was not obligated to deduct tax at source from these payments. The Revenue's appeals were dismissed, affirming the CIT(A)'s decision to delete the demands for TDS and interest. The judgment was delivered on June 19, 2014. Case-Laws Income Tax Thu, 19 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249306