https://www.taxtmi.com/caselaws?id=365886 The Tribunal allowed the appellant's appeal and dismissed the Revenue's appeal, emphasizing the non-applicability of TDS on one-time lease premium payments. The judgment highlighted the retrospective effect of the proviso to Section 201 and the significance of the deductee paying taxes on the income received, determining the appellant's non-default status and leading to the dismissal of the Revenue's appeal. en-us Mon, 13 Aug 2018 00:00:00 +0530 Sat, 25 Aug 2018 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365886 The Tribunal allowed the appellant's appeal and dismissed the Revenue's appeal, emphasizing the non-applicability of TDS on one-time lease premium payments. The judgment highlighted the retrospective effect of the proviso to Section 201 and the significance of the deductee paying taxes on the income received, determining the appellant's non-default status and leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Mon, 13 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365886