Lease payment for allotment of plot for 80 years doesn't attract TDS under sec. 194-I

IT : Where assessee took a plot of land on lease for a period of 80 years, since in terms of lease deed, assessee could sell, mortgage or sublet said land, payment of lease premium was to be regarded as payment made for acquisition of land, and not for merely use of land below; said payment was not liable to TDS under section 194-I