Tag Archives: Sikka Infrastructure (P.) Ltd.

No Adverse Action Permissible for Non-Deduction of TDS on Lease Rent Paid to GNOIDA

By | August 22, 2026

No Adverse Action Permissible for Non-Deduction of TDS on Lease Rent Paid to GNOIDA Issue Whether an assessee can be subjected to adverse action under Section 201 for non-deduction of tax at source (TDS) under Section 194-I of the Income-tax Act, 1961 (Section 393 / Section 398 of the Income-tax Act, 2025) on annual lease… Read More »