https://www.taxtmi.com/caselaws?id=768126 The ITAT Delhi held that TDS provisions under section 194I do not apply to lease rent payments made to NOIDA. Following precedents from Delhi HC in Rajesh Projects and ITAT Delhi in Mahagun, the tribunal confirmed that no cause of action exists under sections 201(1)/201(1A) for AY 2012-13. The CIT(A)'s deletion of TDS liability under sections 201(1) and 201(1A) was upheld, with the decision going against the revenue department. en-us Fri, 28 Mar 2025 00:00:00 +0530 Tue, 01 Apr 2025 10:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768126 The ITAT Delhi held that TDS provisions under section 194I do not apply to lease rent payments made to NOIDA. Following precedents from Delhi HC in Rajesh Projects and ITAT Delhi in Mahagun, the tribunal confirmed that no cause of action exists under sections 201(1)/201(1A) for AY 2012-13. The CIT(A)'s deletion of TDS liability under sections 201(1) and 201(1A) was upheld, with the decision going against the revenue department. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768126