| COURT: | ITAT Mumbai |
| CORAM: | Amit Shukla (JM), Sanjay Arora (AM) |
| SECTION(S): | 194-I |
| GENRE: | Domestic Tax |
| CATCH WORDS: | TDS deduction |
| COUNSEL: | Mahesh Saboo, Naresh Jain |
| DATE: | December 3, 2014 (Date of pronouncement) |
| DATE: | December 8, 2014 (Date of publication) |
| AY: | 2008-09 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 194-I: Lease premium and additional Floor Space Index (FSI) charges paid to MMRDA is not "rent" for TDS | |
It is the real nature of the arrangement or transaction, and not merely the words or phrases employed, even as cautioned by the apex court in Panbari Tea Co. Ltd. (supra), i.e., the substance of the transaction, that is relevant …
ACIT vs. Oil and Natural Gas Corporation Ltd (ITAT Mumbai) Read More »
Recent Comments