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Rent reimbursement not liable for TDS u/s. 194I
Case Law Details
- Case Name
- Assistant Commissioner of Income-tax Vs Result Services (P.) Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- ITAT Delhi
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ITAT DELHI
Assistant Commissioner of Income-tax
vs.
Result Services (P.) Ltd.
IT Appeal NO. 2846 (DELHI) OF 2011
[ASSESSMENT YEAR 2008-09]
JUNE 28, 2012
ORDER
B.C. Meena, Accountant Member
This appeal filed by the revenue emanates from the order of the CIT (Appeals)-XVIII, New Delhi dated 28.02.2011 for the Assessment Year 2008-09.
2. The assessee company is engaged in the business of direct marketing, advertisement and sales promotion. The return of income was filed on 30.09.2008 declaring income at Rs. 11,46,223/-. The assessment was finalized after making a disallowance u/s 40a(ia) of Incom...




Dear Sir
We are paying rent of Rs 3.00Lac P.M to our director for using of residential property for residential purposes.
Please suggest us whether Service Tax liabilty is arises on the said transaction.If no whether the rent paid to the director is to be add the perk of director.