https://www.taxtmi.com/caselaws?id=176127 The court held that charges paid by the petitioner's customers for hotel room occupancy constitute 'rent' under section 194-I of the Income-tax Act, 1961. Financial hardship due to TDS deduction is not a valid ground to exclude section 194-I. The relationship between the petitioner and customers, even if considered a licensing arrangement, falls within the definition of 'rent.' The court dismissed the petition, emphasizing that remedies under section 197 should be sought if needed. en-us Fri, 28 Jun 2002 00:00:00 +0530 Mon, 14 Dec 2015 12:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176127 The court held that charges paid by the petitioner's customers for hotel room occupancy constitute 'rent' under section 194-I of the Income-tax Act, 1961. Financial hardship due to TDS deduction is not a valid ground to exclude section 194-I. The relationship between the petitioner and customers, even if considered a licensing arrangement, falls within the definition of 'rent.' The court dismissed the petition, emphasizing that remedies under section 197 should be sought if needed. Case-Laws Income Tax Fri, 28 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176127