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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Disallowance of premium paid for acquiring lease - nature of ...


Leasehold Land Payment is Capital Expenditure, Not Subject to TDS u/s 194I; No Default u/s 201.

September 11, 2013

Case Laws     Income Tax     AT

Disallowance of premium paid for acquiring lease - nature of payment - TDS u/s 194I - default u/s 201 - payment for acquiring leasehold land is a capital expenditure - not liable for TDS u/s 194I - AT

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