https://www.taxtmi.com/highlights?id=67294 TDS u/s 194I - compensation paid by the assessee to the tenants towards alternative accommodation not being in the nature of rent as defined in section 194I, there is no requirement for deduction of tax under the said provisions. Therefore, the disallowance made under section 40(a)(ia) of the Act cannot be sustained - AT en-us Fri, 23 Dec 2022 20:58:41 +0530 Fri, 23 Dec 2022 20:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67294 TDS u/s 194I - compensation paid by the assessee to the tenants towards alternative accommodation not being in the nature of rent as defined in section 194I, there is no requirement for deduction of tax under the said provisions. Therefore, the disallowance made under section 40(a)(ia) of the Act cannot be sustained - AT Highlights Income Tax Fri, 23 Dec 2022 20:58:41 +0530 https://www.taxtmi.com/highlights?id=67294