Section 194I TDS cannot be deducted in Absence of Payment of Rent

CIT Vs Western Electricity Supply Company of Odisha Limited (WESCO) (Orissa High Court) The ITAT held that the Respondent-Assessees have not used any of the equipment’s of OTPCL and, therefore, no rent can be deemed to have been paid by the Respondent to OPTCL. The relevant portion of the impugned order of the ITAT reads thus: “At the outset, it is noticed that except the order of OERC, there is no connection between the assesssee herein and OPTCL. The agreement, right from the beginning, is between Gridco and the assessee. Gridco is to supply the electricity. Gridco is to deliver ...