This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
TDS U/s. 194I deductible on lease rent Paid to Noida Authority
Case Law Details
- Case Name
- M/s. New okhla industrial development authority Vs Commissioner of income tax (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- Supreme Court of India
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
New Okhla Industrial Development Authority (NOIDA) Vs. CIT (Supreme Court)
The definition of rent as contained in the explanation is a very wide definition. Explanation states that “rent” means any payment, by whatever name called, under any lease, sublease, tenancy or any other agreement or arrangement for the use of any land. The High Court has read the relevant clauses of the lease deed and has rightly come to the conclusion that payment which is to be made as annual rent is rent within the meaning of Section 194I, we do not find any infirmity in the aforesaid conclusion of the High C...
