https://www.taxtmi.com/highlights?id=58670 TDS u/s 194C or 194I - payment for the use of lounge facilities by the passengers - the payment of lounge facilities cannot, by any stretch of logic, be characterized as payment "under any lease, sub-lease, tenancy or any other agreement or arrangement" u/s 194I -payments in question have been rightly treated as payments for services rendered under a contract, which are covered under section 194C - AT en-us Tue, 06 Jul 2021 22:07:43 +0530 Tue, 06 Jul 2021 22:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58670 TDS u/s 194C or 194I - payment for the use of lounge facilities by the passengers - the payment of lounge facilities cannot, by any stretch of logic, be characterized as payment "under any lease, sub-lease, tenancy or any other agreement or arrangement" u/s 194I -payments in question have been rightly treated as payments for services rendered under a contract, which are covered under section 194C - AT Highlights Income Tax Tue, 06 Jul 2021 22:07:43 +0530 https://www.taxtmi.com/highlights?id=58670