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Court Rules Compensation for Construction Use Not Subject to TDS as Rent u/s 194I; Section 40(a)(ia) Inapplicable.

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....TDS u/s 194I - non deduction of TDS - compensation paid for the use of the building / premises / place of the members for construction activities - it would be highly unjustified to treat this amount as payment of rent and to make it liable for deduction of tax at source u/s 194-I. - invoking of provisions of section 40(a)(ia) is unjustified - AT....

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