Income Tax - TDS u/s 194I of the Income Tax Act - Lease premium - lumpsum payment - assessee has capitalized the lease premium in its books of accounts and treated the same as capital expenditure for tax purposes - Provisions of section 194-I of the Act to deduct TDS on the lease premium paid by the assessee is not attracted - Tri

Income Tax - TDS u/s 194I of the Income Tax Act - Lease premium - lumpsum payment - assessee has capitalized the lease premium in its books of accounts and treated the same as capital expenditure for tax purposes - Provisions of section 194-I of the Act to deduct TDS on the lease premium paid by the assessee is not attracted - Tri....................