No Section 194I TDS on Rent if Accommodation Services taken on Casual Basis

Dadiba kali Pundole Vs ACIT (ITAT Mumbai) The issue under consideration is whether the TDS u/s 194I is applicable on the rent if the accommodation services were taken on a casual basis? ITAT states that, the accommodation was booked by the assessee in the club not on a regular basis but on casually and occasionally as and when the foreign consultants visits the assessee in connection with assessee’s business. ITAT are quite convinced with the arguments of the learned Counsel that this accommodation is occasional/ casual as no specific accommodation is earmarked and the same is made available...