https://www.taxtmi.com/caselaws?id=361872 The Appellate Tribunal, Kolkata, dismissed both appeals filed by the revenue, upholding the decisions of the Commissioner of Income Tax (Appeals) in both instances. The Tribunal found that the payments in question were not subject to TDS requirements as they were either not considered as rent or were reimbursement of expenses, as per the specific circumstances of each case. The judgments were based on legal precedents and interpretations of relevant sections of the Income Tax Act. en-us Thu, 14 Jun 2018 00:00:00 +0530 Sat, 16 Jun 2018 08:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361872 The Appellate Tribunal, Kolkata, dismissed both appeals filed by the revenue, upholding the decisions of the Commissioner of Income Tax (Appeals) in both instances. The Tribunal found that the payments in question were not subject to TDS requirements as they were either not considered as rent or were reimbursement of expenses, as per the specific circumstances of each case. The judgments were based on legal precedents and interpretations of relevant sections of the Income Tax Act. Case-Laws Income Tax Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361872