194R benefit or not


This query is : Resolved 

28 June 2022 We are a leasing company and we provide office spaces on lease. In our office we have a food court, where there are different vendors who have been provided spaces on rent. We have been waiving the rentals from past 2years as there are no employees due to WFH.
Now the que arises does this waving off considered as benefit and is 194R applicable.

29 June 2022 In such a case 194R not applicable.


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