Even sum paid for usage of building to facilitate inspection of goods and not for their storage woul

IT : Payments made by freight forwarding agent for use of premises at CFS for facilitating inspection of exporters' goods by customs/other authorities is "rent" u/s 194-I even though such premises are not used for storage of goods and assessee gets reimbursement of these payments from its exporter-client. Payment for use of building is 'rent' whether it is used for storage or other purposes. Definition of 'rent' in section 194-I makes it unambiguously clear that rent is a payment for the use of