https://www.taxtmi.com/caselaws?id=12432 The court held that charges paid by customers to the petitioner for hotel room usage constitute "rent" under section 194-I of the Income-tax Act, 1961. The court dismissed the petition, affirming the applicability of section 194-I and allowing corporate customers to deduct TDS on payments to the petitioner. Financial hardship due to TDS was not considered a valid ground for exemption, and the court ruled that the obligation did not violate fundamental rights under the Constitution of India. en-us Fri, 28 Jun 2002 00:00:00 +0530 Wed, 24 Feb 2010 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12432 The court held that charges paid by customers to the petitioner for hotel room usage constitute "rent" under section 194-I of the Income-tax Act, 1961. The court dismissed the petition, affirming the applicability of section 194-I and allowing corporate customers to deduct TDS on payments to the petitioner. Financial hardship due to TDS was not considered a valid ground for exemption, and the court ruled that the obligation did not violate fundamental rights under the Constitution of India. Case-Laws Income Tax Fri, 28 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12432