https://www.taxtmi.com/caselaws?id=335595 The Tribunal partly allowed the appeal, ruling that the payment for acquiring sub-lease rights was not subject to TDS under Section 194-I. However, the payment for sharing infrastructure facilities was deemed to fall under Section 194-C. The issue of interest under Section 201(1A) was remanded to the AO for further verification regarding the delay attributed to the Revenue. en-us Wed, 16 Nov 2016 00:00:00 +0530 Mon, 05 Dec 2016 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335595 The Tribunal partly allowed the appeal, ruling that the payment for acquiring sub-lease rights was not subject to TDS under Section 194-I. However, the payment for sharing infrastructure facilities was deemed to fall under Section 194-C. The issue of interest under Section 201(1A) was remanded to the AO for further verification regarding the delay attributed to the Revenue. Case-Laws Income Tax Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335595