equipment could not be termed as rent under the
provisions of section 194I of the Act and consequently the
provisions of sections ... transmission lines
could not be considered as rent under section 194I without
properly appreciating the factual and legal matrix brought out
by the Assessing Officer
appeal filed are with respect to non-deduction of TDS u/s 194I of Income
2 Progressive Civil Engineers Private Limited
ITA Nos.2930 ... said amount paid was not in nature of rent covered u/s 194I of the Act and not
confirming the assessee company as an assessee
amended definition of rent w.e.f. 13.07.2006 as per
section 194I and by holding that the payments made by
the assessee for advertisement falls ... within the purview
of section 194C and not section 194I.
(ii) The Ld. CIT(A) has erred in law and on facts by deleting
that the assessee was
under no liability to deduct tax u/s 194I of Income Tax Act
1961 and deleting the non/short deduction under ... holding the assessee as
assessee in default within the provisions of section 194I in his
order u/s 201(1) / 201(IA) of the Income
taken various kinds of vehicles
thus attracting the provisions of Section 194I of the Act?"
3. Primarily issue is one of the rate ... 2015 ORDER
department, the assessee was required to deduct as per section
194I of the Income Tax Act. It was higher than the rate
prescribed
amount of tax which has not been deducted under section.194I from the payment made to MMRDA and levyinq interest under section ... erred in ignoring the definition of rent, as contained in section 194I and in resorting to interpretative reasoning whereas as per the settled principle
default for non-deduction of tax on source under section 194I of
the Act on the lease premium paid to PCNTDA and demand under section ... falls outside the purview of definition of rent as specified in
section 194I of the Act. The CIT(A) further observed from the ratio laid
case
tax was not deductible either under section 194C or 194I of the
Act. The revenue went in appeal before the Tribunal but failed ... contention that the case would fall within
the ambit of section 194I of the Act, the Tribunal took note of
the fact that section 194I
later gave up and
proce eded to apply section 194I / 194J of the Act. Ho wever, he assail ed
the impug ned issue to prove ... that none of the provisio ns of se ction 194C,
194I and 194 J of the Act are applicable in the facts
contract for sale and not a works contract as
envisaged in section 194I of the Act.
5. During the course of hearing, the ld. counsel ... default on non-deduction
of TDS as per provisions of section 194I of the Act and also charged
interest under section
