https://www.taxtmi.com/caselaws?id=268573 The Tribunal upheld the CIT(A)'s decision to delete the demand raised under sections 201(1) and 201(1A) of the Income Tax Act, 1961. The dispute arose from the treatment of a lease premium payment as subject to TDS under section 194I. The Tribunal concluded that the lease premium was a pre-condition for entering into the lease agreement, not a payment under the lease deed, and therefore not liable for TDS. The Revenue's appeal was dismissed, affirming the deletion of the demand. en-us Fri, 14 Aug 2015 00:00:00 +0530 Thu, 19 Nov 2015 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268573 The Tribunal upheld the CIT(A)'s decision to delete the demand raised under sections 201(1) and 201(1A) of the Income Tax Act, 1961. The dispute arose from the treatment of a lease premium payment as subject to TDS under section 194I. The Tribunal concluded that the lease premium was a pre-condition for entering into the lease agreement, not a payment under the lease deed, and therefore not liable for TDS. The Revenue's appeal was dismissed, affirming the deletion of the demand. Case-Laws Income Tax Fri, 14 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268573