Payments for Lounge Use Not Rent, No TDS u/s 194I; Shared Access with Other Airlines Confirmed.
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....TDS u/s 194I or 194C - use of lounge premises paid by the assessee - The assessee did not have exclusive use to the lounge for its customers - The customers of other Airlines of specified categories, would be allowed to use all such facilities - do not see element of rent - No TDS u/s 80I....
TaxTMI