https://www.taxtmi.com/caselaws?id=59824 The ITAT canceled the demand raised under s. 201(1)/194-I of the IT Act for the asst. yr. 1996-97. It held that the service charges were not akin to rent as they were for services unrelated to the building's use. The payment for rent was below the threshold, and the tenancy agreement and service agreement were distinct. Therefore, the orders under s. 201(1) r/w s. 194-I were canceled, allowing the appeal. en-us Fri, 19 Dec 2003 00:00:00 +0530 Sat, 01 Jan 2011 13:07:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59824 The ITAT canceled the demand raised under s. 201(1)/194-I of the IT Act for the asst. yr. 1996-97. It held that the service charges were not akin to rent as they were for services unrelated to the building's use. The payment for rent was below the threshold, and the tenancy agreement and service agreement were distinct. Therefore, the orders under s. 201(1) r/w s. 194-I were canceled, allowing the appeal. Case-Laws Income Tax Fri, 19 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59824