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No deduction of TDS u/s. 194-I on ‘Rent’ Without Control’ Over Asset
Case Law Details
- Case Name
- Chattisgarh State Electricity Board Vs. Income Tax Officer (TDS) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- ITAT Mumbai
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Chattisgarh State Electricity Board Vs. ITO (TDS) – in a situation in which the payment in made for the use of an asset simpliciter, whether with control and possession in its legal sense or not, the payment could be said to be for the use of an asset. However, in a situation in which the payment is made only for the purpose a specific act, i.e. power transmission in this case, and even if an asset is used in the said process, the payment cannot be said to be for the use of an asset. When control of the asset (transmission lines in the present case) always remains wit...
