https://www.taxtmi.com/highlights?id=55099 TDS u/s 194I - Addition u/s 40(a)(ia) - The rooms were hired on as and when available basis at the regular tariff rates subject to the discounts as agreed at the time of booking of rooms. Under these circumstances, the assessee deserves to be given the benefit of the circular issued by the Board providing that under these circumstances, TDS will not be required to be made u/s 194I. - AT en-us Sat, 10 Oct 2020 16:03:16 +0530 Sat, 10 Oct 2020 16:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55099 TDS u/s 194I - Addition u/s 40(a)(ia) - The rooms were hired on as and when available basis at the regular tariff rates subject to the discounts as agreed at the time of booking of rooms. Under these circumstances, the assessee deserves to be given the benefit of the circular issued by the Board providing that under these circumstances, TDS will not be required to be made u/s 194I. - AT Highlights Income Tax Sat, 10 Oct 2020 16:03:16 +0530 https://www.taxtmi.com/highlights?id=55099