https://www.taxtmi.com/caselaws?id=410641 The ITAT partially allowed the appeal, ruling in favor of the appellant on the issues of TDS on lease rent and advertisement expenses. The demand for TDS on lease rent was deleted based on a High Court decision, citing the liability and interest paid by the Noida Authority. Interest liability under Section 201(1A) for non-deduction of TDS on advertisement expenses was confirmed, subject to verification of the authority's payments. The ITAT directed the deletion of the addition related to advertisement expenses, determining it fell under Section 194C, not 194J. en-us Thu, 05 Aug 2021 00:00:00 +0530 Fri, 06 Aug 2021 09:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410641 The ITAT partially allowed the appeal, ruling in favor of the appellant on the issues of TDS on lease rent and advertisement expenses. The demand for TDS on lease rent was deleted based on a High Court decision, citing the liability and interest paid by the Noida Authority. Interest liability under Section 201(1A) for non-deduction of TDS on advertisement expenses was confirmed, subject to verification of the authority's payments. The ITAT directed the deletion of the addition related to advertisement expenses, determining it fell under Section 194C, not 194J. Case-Laws Income Tax Thu, 05 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410641