https://www.taxtmi.com/caselaws?id=336697 The Tribunal upheld the decision of the CIT (A) in dismissing the Revenue's appeal regarding the nature of payments made by the assessee to the Lessor and CIDCO. It was determined that the payments were capital in nature for acquiring land rights and did not qualify as rent for TDS deduction under section 194-I. The Tribunal's decision aligned with previous Tribunal decisions and a judgment of the Delhi High Court, emphasizing that the payments were not subject to TDS requirements, ultimately leading to the dismissal of the Revenue's appeal. en-us Tue, 20 Dec 2016 00:00:00 +0530 Tue, 27 Dec 2016 19:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336697 The Tribunal upheld the decision of the CIT (A) in dismissing the Revenue's appeal regarding the nature of payments made by the assessee to the Lessor and CIDCO. It was determined that the payments were capital in nature for acquiring land rights and did not qualify as rent for TDS deduction under section 194-I. The Tribunal's decision aligned with previous Tribunal decisions and a judgment of the Delhi High Court, emphasizing that the payments were not subject to TDS requirements, ultimately leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336697