https://www.taxtmi.com/caselaws?id=325407 Payment made to tenants for alternative accommodation was characterised as compensation rather than rent on a plain reading of the definition of rent, and therefore did not fall within the ambit of tax deduction required under section 194I; consequence: no TDS obligation arose. Because the payment is income in nature akin to income from other sources rather than income from house property, the consequent disallowance claimed under section 40(a)(ia) was unsustainable and the addition was deleted, resulting in relief to the assessee. en-us Wed, 24 Feb 2016 00:00:00 +0530 Fri, 16 Jan 2026 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325407 Payment made to tenants for alternative accommodation was characterised as compensation rather than rent on a plain reading of the definition of rent, and therefore did not fall within the ambit of tax deduction required under section 194I; consequence: no TDS obligation arose. Because the payment is income in nature akin to income from other sources rather than income from house property, the consequent disallowance claimed under section 40(a)(ia) was unsustainable and the addition was deleted, resulting in relief to the assessee. Case-Laws Income Tax Wed, 24 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325407