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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

TDS u/s 194I premium paid for acquiring lease - payment for ...


Leasehold Land Payment is Capital Expenditure, Not Subject to TDS u/s 194I of Income Tax Act.

September 9, 2013

Case Laws     Income Tax     AT

TDS u/s 194I premium paid for acquiring lease - payment for acquiring leasehold land is a capital expenditure - not liable for TDS u/s 194I - AT

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