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making disallowance under section 40(a)(ia) read with Section 194I of the Act account of non-deduction of tax at source on lease line

nature of rent as per section 194I of the I.T. Act? 2. Learned Counsel for the parties pointed out that question (a) is concluded ... therefore while paying such rental charges tax at source under section 194I of the Act should have been deducted. 4. The Tribunal by the impugned

At & T Global Network Services (India) ... vs Addl. Cit, Special Range- 1, New Delhi

Infrastructure Leasing & Financial ... vs Asst Cit 10(1), Mumbai on 28 November, 2019 IN

duly deducted and deposited as per the provisions of section 194I . During the year assessee had Income from Other Sources ... paid to Cellnext. Cellnext had deducted tax on this amount under Section 194I of the Act. Further, on the remaining amount

facts in ont appreciating the provision laid down in section 194I of the I.T. Act which says that the rent paid under any nomenclature ... liable for TDS u/s. 194I . iii. The Ld. CIT(A) has erred in law and on facts by ignoring the provisions of circular

ought to have been deducted u/s. 194I (i.e. @10%) of the Act. Accordingly, the facility fees has been disallowed wrongly invoking the provisions ... reasons for making the TDS u/s 194C instead of section 194I and why the provisions of section 40(a)(ia) should not be applied

assessee to Seven Ocean Shipping are covered by the provisions of section 194I of the Act and therefore, the assessee is liable to deduct ... Coch/2018 precedent for invoking the provisions of sec. 194C / 194I of the I.T. Act. As per the agreement, the assessee used to hire

acquisition of hoarding / display rights would not require TDS under Section 194I of the Act. 3. Regarding question (a) :- It is an agreed position between ... which of the consideration paid would be subject to TDS under Section 194I of the Act. The Assessing Officer's order seems to hold

failure in deduction of taxes under section 194I of the Act? 6. That the assessee craves to add, delete or modify any of the grounds ... assessee has explained that the liability for deduction of tax under section 194I ofI.T. Act, 1961 is not attracted in this case