TDS u/s 194I - premium for acquisition of Lease hold rights for ...

Premium for 99-Year Leasehold Rights Not Considered Rent u/s 194I; No TDS Required.

November 19, 2015

Case Laws Income Tax AT

TDS u/s 194I - premium for acquisition of Lease hold rights for 99 years - the same not being paid consequent to the execution of the lease agreement, cannot be said to be payment in lieu of rent as envisaged under section 194I - AT

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TDS u/s 194I - premium for acquisition of Lease hold rights for ...

Premium for 99-Year Leasehold Rights Not Considered Rent u/s 194I; No TDS Required.

November 19, 2015

Case Laws Income Tax AT

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