https://www.taxtmi.com/highlights?id=33421 Non-deduction of tax (TDS) u/s 194I - Natur of payment - The cinema was exclusively owned and managed by the cinema owner and the assessee was having no interference with selecting the films, exhibiting the films, issuing tickets, paying tax, maintaining statutory Compliances Whatsoever. Thus the agreement was not of letting out but was for conduct of business - HC en-us Fri, 24 Feb 2017 12:07:50 +0530 Fri, 24 Feb 2017 12:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33421 Non-deduction of tax (TDS) u/s 194I - Natur of payment - The cinema was exclusively owned and managed by the cinema owner and the assessee was having no interference with selecting the films, exhibiting the films, issuing tickets, paying tax, maintaining statutory Compliances Whatsoever. Thus the agreement was not of letting out but was for conduct of business - HC Highlights Income Tax Fri, 24 Feb 2017 12:07:50 +0530 https://www.taxtmi.com/highlights?id=33421