https://www.taxtmi.com/caselaws?id=292968 The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) that the payment made by the assessee to MMRDA was not considered as "Rent" under section 194I of the I.T. Act. Consequently, the assessee was not required to deduct tax at source and was not treated as an assessee in default under section 201 of the I.T. Act. The Tribunal dismissed the Revenue's appeal, affirming the earlier decision in favor of the assessee. en-us Mon, 27 Jan 2014 00:00:00 +0530 Sat, 16 Jan 2021 22:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292968 The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) that the payment made by the assessee to MMRDA was not considered as "Rent" under section 194I of the I.T. Act. Consequently, the assessee was not required to deduct tax at source and was not treated as an assessee in default under section 201 of the I.T. Act. The Tribunal dismissed the Revenue's appeal, affirming the earlier decision in favor of the assessee. Case-Laws Income Tax Mon, 27 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292968