https://www.taxtmi.com/caselaws?id=774358 ITAT Mumbai upheld CIT(A)'s decision deleting addition under section 40(a)(ia) regarding payments to slum dwellers for alternate accommodation during property redevelopment. The tribunal held that such payments do not constitute "rent" under section 194I, following Bombay HC precedent that transit rent paid to dispossessed tenants falls outside TDS provisions. The payments were deemed compensation for vacant possession and alternate accommodation costs, not taxable rent. However, disallowance for delayed PF/ESI payments was confirmed following SC precedent in Checkmate Services case. en-us Fri, 20 Jun 2025 00:00:00 +0530 Tue, 08 Jul 2025 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774358 ITAT Mumbai upheld CIT(A)'s decision deleting addition under section 40(a)(ia) regarding payments to slum dwellers for alternate accommodation during property redevelopment. The tribunal held that such payments do not constitute "rent" under section 194I, following Bombay HC precedent that transit rent paid to dispossessed tenants falls outside TDS provisions. The payments were deemed compensation for vacant possession and alternate accommodation costs, not taxable rent. However, disallowance for delayed PF/ESI payments was confirmed following SC precedent in Checkmate Services case. Case-Laws Income Tax Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774358