#section 194I
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161 articlesIncome Tax
Income Tax
No Section 201 Default for Pre-2017 Lease Rent Paid to Greater NOIDA Authority: Delhi ITAT
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CIT(A) Must Reconsider CAM Charges TDS Under 194C or 194-I: Delhi ITAT
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ITAT Bangalore: Trading & Software TP Adjustments Deleted Due to Comparability & 3% Range
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CAM, Electricity and Water Charges Are Rent Under Section 194-I: Mumbai ITAT
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Delhi ITAT: Section 40(a)(ia) Disallowance Cannot Apply to Interest Capitalised as WIP
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No Section 14A Disallowance Without Exempt Income; Wrong TDS Section Doesn’t Trigger Section 40(a)(ia): Delhi HC
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FAQs on TDS on Rent Under Section 194-I & Section 194-IB
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ITAT Allows Leave Encashment Deduction as Payment to Insurer Was Actual Business Expenditure
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TDS on Residential Rent paid by companies : 2% vs 10% rule
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Compensation Allowed as Revenue Expense Due to Business Expediency
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Year-End Provisions Attract TDS – Disallowance u/s 40(a)(ia) Does Not Bar Action u/s 201 – Matter Restored for Limited Verification – ITAT Bangalore
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TDS Applicable on Annual Lease Rent to Development Authority: Delhi HC
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145(3) Upheld but 1% NP Excessive; Beer Trader’s Margin Rationalised to 0.50%
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