https://www.taxtmi.com/caselaws?id=445965 The Tribunal allowed the appeal, concluding that the assessee was not liable for TDS on rental payments below the threshold of Rs. 1,80,000 as per Section 194-I. The Tribunal found that the rental payments did not exceed the threshold limit, and therefore, the assessee was not obligated to deduct TDS. Consequently, the demand for TDS and the imposition of interest under Section 201(1A) were deleted. The appeal was heard by Hon'ble Shri Manoj Kumar Aggarwal, AM, who pronounced the deletion of the demand and allowed the appeal. en-us Wed, 18 Oct 2023 00:00:00 +0530 Thu, 23 Nov 2023 06:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445965 The Tribunal allowed the appeal, concluding that the assessee was not liable for TDS on rental payments below the threshold of Rs. 1,80,000 as per Section 194-I. The Tribunal found that the rental payments did not exceed the threshold limit, and therefore, the assessee was not obligated to deduct TDS. Consequently, the demand for TDS and the imposition of interest under Section 201(1A) were deleted. The appeal was heard by Hon'ble Shri Manoj Kumar Aggarwal, AM, who pronounced the deletion of the demand and allowed the appeal. Case-Laws Income Tax Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445965