https://www.taxtmi.com/highlights?id=72316 Revision u/s 263 - Non deduction of TDS u/s 194I - Assessee also shown evidence of payment of rent to different four persons @ Rs. 96,000/- per annum only. Such payment of rent to four different persons are clearly disenable in the bank account of assessee. Thus, the threshold limit of attracting the provisions of Section 194I of the Act is not applicable on the payment of rent by assessee - Revision order quashed - AT en-us Sat, 30 Sep 2023 09:01:39 +0530 Sat, 30 Sep 2023 09:01:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72316 Revision u/s 263 - Non deduction of TDS u/s 194I - Assessee also shown evidence of payment of rent to different four persons @ Rs. 96,000/- per annum only. Such payment of rent to four different persons are clearly disenable in the bank account of assessee. Thus, the threshold limit of attracting the provisions of Section 194I of the Act is not applicable on the payment of rent by assessee - Revision order quashed - AT Highlights Income Tax Sat, 30 Sep 2023 09:01:39 +0530 https://www.taxtmi.com/highlights?id=72316