Payments for Tenant Accommodation Not Rent Under Sec 194I; No TDS Deduction Required, Disallowance Under Sec 40(a)(ia) Unjustified.

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....TDS u/s 194I - compensation paid by the assessee to the tenants towards alternative accommodation not being in the nature of rent as defined in section 194I, there is no requirement for deduction of tax under the said provisions. Therefore, the disallowance made under section 40(a)(ia) of the Act cannot be sustained - AT....