Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

TDS u/s 194I - assessee paid by the assessee to MMRDA for ...

Case Laws     Income Tax

October 6, 2016

TDS u/s 194I - assessee paid by the assessee to MMRDA for acquiring lease hold rights and additional FSI for the leased plot - payment for acquiring leasehold land is a capital expenditure - No TDS liability - AT

View Source

 


 

You may also like:

  1. 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

  2. Lease premium paid by the Assessee to MMRDA for acquiring staircase, lifts, lift room, lobbies etc. as additional FSI is not in the nature of rent within the meaning of...

  3. TDS u/s 194I - additional premium paid by the assessee - whether the additional premium paid by the assessee to MMRDA is in the nature of rent within the meaning of...

  4. TDS u/s.194-I - lease premium and additional Floor Space Index (FSI) charges, paid by the assessee-company to Mumbai Metropolitan Regional Development Authority (MMRDA)...

  5. TDS u/s 194I or 194C - storage charges paid by assessee - TDS @ 20% - The ITAT concluded that assessee is liable to deduct Tax at Source u/s 194C - The High court...

  6. Premium paid for the leasehold rights – liability to deduct TDS u/s 194I - the word Rent does not include premium paid for additional FSI or lease hold rights - not...

  7. TDS u/s 194C, not 194I, is applicable on payment of Common Area Maintenance (CAM) charges. CAM charges paid by the assessee do not form part of actual rent paid to the...

  8. 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 -...

  9. TDS u/s 194A OR 194C - short deduction of TDS - compensation paid by the assessee for breach of contract u/s.40(a)(ia) - If at all there is shortfall in TDS deducted by...

  10. TDS u/s 194I - lease premium was paid to MMRDA in four installments - paid for acquiring land with right to construct a commercial building although with certain...

  11. TDS u/s 194I - non deduction of TDS on the amount paid to the lessor towards lease premium - the lease premium to CIDCO is capital expenditure to acquire land with...

  12. TDS u/s 194I - payment made by the assessee to MMRDA for acquisition of the plot of land on lease from MMRDA - whether the lease premium paid for a long term lease of 60...

  13. TDS u/s 194I - non deduction of TDS - no TDS is required to be deducted on such a premium paid for acquisition of rights in the land taken by way of lease from MMRDA - AT

  14. TDS u/s 194I - the assessee was not liable to deduct any tax on payment of lease premium to MMRDA because it was capital expenditure to acquire land on lease with...

  15. Income assessed in hands of Appellant as Representative Assessee. No credit for prepaid taxes availed by beneficiaries. JCIT(A) directed AO to verify claim of prepaid...

 

Quick Updates:Latest Updates