ITO v. Nathani Parekh Constructions Pvt Ltd ( 2024) BCAJ – August – P. 46 ( Mum)( Trib)

S. 194I : Deduction at source – Rent -Alternative accommodation- Hardship allowance – Payments made to tenants of a Co -Operative housing society towards alternative accommodation charges /hardship allowance rent are not liable to deduct tax at source .[ S. 132A(2A ) ]

Held that Payments made to tenants of a Co -Operative housing society towards alternative accommodation charges /hardship allowance rent are not liable to deduct tax at source .  (AY. 2013 -14 & 2016 -17) ( ITA Nos. 4088 / 4087 , 4100/4101/Mum/2023 dt 21 -5 -2024 ) 

 

 

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