https://www.taxtmi.com/caselaws?id=268639 The Tribunal allowed the appeal, ruling that the Rs. 65,00,000 was not considered rent under Section 194-I of the Income Tax Act, and therefore, the provisions of TDS were not applicable. The agreement between the parties was deemed to be for conducting business rather than for renting the cinema hall. As a result, the appeal was decided in favor of the assessee. en-us Fri, 09 Oct 2015 00:00:00 +0530 Mon, 30 Nov 2015 12:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268639 The Tribunal allowed the appeal, ruling that the Rs. 65,00,000 was not considered rent under Section 194-I of the Income Tax Act, and therefore, the provisions of TDS were not applicable. The agreement between the parties was deemed to be for conducting business rather than for renting the cinema hall. As a result, the appeal was decided in favor of the assessee. Case-Laws Income Tax Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268639