https://www.taxtmi.com/caselaws?id=268724 The Tribunal upheld the CIT(A)'s decision that the payment made by the appellant to the respondent was for acquiring land rights and not rent under section 194I. Consequently, no tax deduction at source (TDS) was required on the payment, and the appellant was not deemed an assessee in default under section 201(1) for failure to deduct TDS. The Tribunal relied on established judicial precedents to support its conclusion that payments for acquiring land rights do not fall within the definition of rent, as outlined in section 194I. en-us Fri, 30 Oct 2015 00:00:00 +0530 Tue, 17 Nov 2015 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268724 The Tribunal upheld the CIT(A)'s decision that the payment made by the appellant to the respondent was for acquiring land rights and not rent under section 194I. Consequently, no tax deduction at source (TDS) was required on the payment, and the appellant was not deemed an assessee in default under section 201(1) for failure to deduct TDS. The Tribunal relied on established judicial precedents to support its conclusion that payments for acquiring land rights do not fall within the definition of rent, as outlined in section 194I. Case-Laws Income Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268724