On a writ the  issue before the Court was  as to whether  there should be deduction of TDS on the amount payable to Petitioner as “Transit Rent”, by the developer / builder?. The Honourable Court held that the ordinary meaning of Rent would be an amount which the Tenant / Licensee pays to the Landlord / Licensor. In the present proceedings the term used is “Transit Rent”, which is commonly referred as Hardship Allowance / Rehabilitation Allowance / Displacement Allowance, which is paid by the Developer / Landlord the tenant who suffers hardship due to dispossession hence the  ‘Transit Rent’ is not to be considered as revenue receipt and is not liable to be tax, as a result there will be no question of deduction of TDS. from the amount payable by the Developer to the tenant.  Referred the Judgements of the Tribunal in    Delilah Raj  Mansukhani  (Smt)   ITA No. 3526/MUM/2017 dt. 29 -1 -2021 (AY. . 2010-2011),  Ajay Parasmal Kothari in ITA No. 2823/MUM/dt. 3-4 -2023 (AY  2013-2014)  (2024)  159 taxmann.com 570 (SMC ) ( Mum) ( Trib) (WP No. 2054 of 2024 dt .15 -4 -2024 )