TDS u/s 194I of the Income Tax Act - Lease premium - lumpsum ...

Lease Premium Not Subject to TDS u/s 194I; Capitalized as Capital Expenditure by Assessee.

August 22, 2013

Case Laws Income Tax AT

TDS u/s 194I of the Income Tax Act - Lease premium - lumpsum payment - assessee has capitalized the lease premium in its books of accounts and treated the same as capital expenditure for tax purposes - Provisions of section 194-I of the Act to deduct TDS on the lease premium paid by the assessee is not attracted - AT

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TDS u/s 194I of the Income Tax Act - Lease premium - lumpsum ...

Lease Premium Not Subject to TDS u/s 194I; Capitalized as Capital Expenditure by Assessee.

August 22, 2013

Case Laws Income Tax AT

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