A company incorporated with thailand has set up business in india through subsidiary company who is wholly owned by thailand ltd. paid the hotel accommodation to two or threee hotels around rs. 1.5 crores in a year but they hv not deducted the tds as rent on it and said for clarification we r not in contract with hotels for specific room and specific tarriff as per circular no.5/2002 issued by cbdt.so such our expenses not cover u/s 194 I and we use the rooms during the year but not on regular basis .but according my point of view room rent is same in all the bills and they paid huge amount to hotels n use the hotels 15 to 20 days and take break for same days and after use it as a same duration .so plz tell me abt dat provision for such expenses .and if any circular or notification for such topic issued by icai or cbdt plz inform me .
thanx
regards
sunny choudhary
CAclubindia
