Upfront charges paid for taking a land on lease would come within definitio

IT : Upfront charges paid for taking a land on lease would come within definition of 'rent' as per Explanation to section 194-I


[2012] 24 taxmann.com 48 (Chennai - Trib.)
IN THE ITAT CHENNAI BENCH 'C'
Foxconn India Developer (P.) Ltd.
v.
Income-tax Officer, TDS Ward-II(3), Chennai*



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