Lease Premiums for Additional Facilities Not Classified as Rent u/s 194-I; No TDS Deduction Required.

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....Lease premium paid by the Assessee to MMRDA for acquiring staircase, lifts, lift room, lobbies etc. as additional FSI is not in the nature of rent within the meaning of Section 194-I and therefore the Assessee need not deduct TDS - AT....