Court :
Tribunal
Brief :
Held that when 194-I was introduced for TDS on rent payments, it was not envisaged that it will cover payments to hotels also. Further, assessee had itself sought clarification regarding TDS on hotel rent from the Deptt. which proves bona fide of the assessee. Hence assessee was not in default for not deducting tax at source.
Citation :
Asstt. CIT Vs. British Airways
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