https://www.taxtmi.com/highlights?id=33581 TDS u/s 194I - non deduction of TDS - compensation paid for the use of the building / premises / place of the members for construction activities - it would be highly unjustified to treat this amount as payment of rent and to make it liable for deduction of tax at source u/s 194-I. - invoking of provisions of section 40(a)(ia) is unjustified - AT en-us Mon, 06 Mar 2017 09:06:50 +0530 Mon, 06 Mar 2017 09:06:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33581 TDS u/s 194I - non deduction of TDS - compensation paid for the use of the building / premises / place of the members for construction activities - it would be highly unjustified to treat this amount as payment of rent and to make it liable for deduction of tax at source u/s 194-I. - invoking of provisions of section 40(a)(ia) is unjustified - AT Highlights Income Tax Mon, 06 Mar 2017 09:06:50 +0530 https://www.taxtmi.com/highlights?id=33581