TDS u/s 194-I - development charges paid by the assessee to ...
Development Charges for 99-Year Lease Not Subject to TDS u/s 194-I, Not Considered Rent Payments.
January 19, 2016
Case Laws Income Tax AT
TDS u/s 194-I - development charges paid by the assessee to RIICO towards allotment of land on lease of 99 years - whether payment of development charges paid was for acquisition of leasehold rights or for use of land? - development charges can not be considered as rent - No TDS - AT
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