194C at the
194C, as against Section rate of 8%.
194I.
4 Deduction of tax at source Short deduction ... obligation was cast upon it to deduct tax at source u/s. 194I . It
was submitted by the assessee before the CIT(A) that
payment cov ered by section 194I
and that it s ince the funds were not i n control of the Appel lant and
amount deducted ... whether
the Appel lant is liable for TDS under section 194I on the de ducti on of
'Rent' by the AAI from
claim of the assessee that no tax was
deductible under section 194I from the payment made by the assessee
to MMRDA for acquisition ... amount of tax which has not been deducted under section 194I
from the payment made to MMRDA and levying interest under section
rent' was expanded by substituting of the explanation to Sec. 194I
of the Act through Taxation Laws (Amendment) Act, 2006 , with effect
from ... 3419 &
3420/Mum/2010 dated 31.10.2011) Section 194I of the Act could not
be applied for hire charges paid for utilization of transport service
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
assessee is liable to deduct
2
the TDS at source under section 194I of the Act. Both the parties agreed
that all these appeals ... Brokerage 194H 1,02,425
8. Lease Hire 194I 67,90,900
3.1 The Assessing Officer therefore, issued the notice to the assessee
requiring
made to Hotel Teej was liable to deduction of tax
u/s 194I amounting to Rs.37,956/-; ignoring the submissions made
by the appellant ... Roop Niwas Palace Hotel was liable to deduction
of tax u/s 194I amounting to Rs.82,704/-; ignoring the
submissions made by the appellant
payments made for
production charges and AMC charges and u/s 194I on
payments made for parking charges.
5.2. In appeal before ... also held that tax was to be deducted
u/s 194I of the Act on payment of parking charges. Lastly, the
Ld. CIT(A) held
failure to
deduct TDS u/s 194I of the Act. On appeal before the First
Appellate Authority, the ld. Commissioner of Income Tax(A)
accepted ... payment for non-
deduction of tax on rent paid u/s 194I of the Income Tax Act,
1961.
2.2 Now, the department has challenged
fall out of which the applicability of the provisions of
Section 194I stood clearly excluded. Thus in a nutshell, it was
submitted by the assessee ... regards the same also fell beyond the
scope and gamut of Section 194I of the Act.
3. The A.O however not finding favour with
