Krishna Oberoi vs The Union Of India & Ors.

Authority: High Court Date: 2002-06-28 Section: 194-I Acts: Income Tax Act 1961, Indian Companies Act 1956, Constitution of India Result: Revenue Citation: (2002) 176 CTR (AP) 543 : (2002) 257 ITR 105 (AP) : (2002) 123 TAXMAN 709 (AP) Justices: S.R. Nayak & S. Ananda Reddy, JJ. Appeal No: Writ Petn. No. 9792 of 1996
Whether room charges received by a hotel from corporate customers constitute 'rent' under section 194-I of the Income Tax Act, 1961, requiring deduction of tax at source (TDS) --- Held Yes.

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