CA NeWs Beta*: IT: In absence of existence of landlord-tenant relationship, liability for deduction of TDS under section 194-I could not be crystallized upon assessee

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Thursday, April 25, 2013

IT: In absence of existence of landlord-tenant relationship, liability for deduction of TDS under section 194-I could not be crystallized upon assessee

IT: In absence of existence of landlord-tenant relationship, liability for deduction of TDS under section 194-I could not be crystallized upon assessee



[2013] 32 taxmann.com 223 (Delhi - Trib.)

IN THE ITAT DELHI BENCH 'G'

Assistant Commissioner of Income-tax (TDS), Circle-Gurgaon

v.

Serco BPO (P.) Ltd.*

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