2014 (11) TMI 638 - ITAT BANGALORE
Chief Accounts Officer, Bruhat Bangalore Mahanagar Palike Versus The Income Tax Officer (TDS)
TDS liability u/s 194LA - voluntary surrender of land - value of development rights – There was no compulsory acquisition and was no payment of any monetary consideration – Accourding to AO The transfer of land to BBMP though is stated to be free of ......
2014 (8) TMI 114 - CHHATTISGARH HIGH COURT
Income Tax Officer (TDS), Raipur Versus Naya Raipur Development Authority
TDS on Compulsory acquisition u/s 194LA – Land acquired by agreement - Whether the land acquired by agreement by the Assessee under the Chhattisgarh Nagar Tatha Gram Nivesh Adhiniyam, 1973 is compulsory acquisition within the meaning of section 194 L ......
2014 (6) TMI 609 - ITAT HYDERABAD
GREATER HYDERABAD MUNICIPAL CORPORATION Versus DEPUTY COMMISSIONER OF INCOME TAX
Chargeability of interest u/s 201(1) of the Act - Non-deduction of TDS u/s 194LA of the Act – Structural component of land compensation paid – Held that:- Assessee has deducted tax on the land portion of the compensation paid to the land owners - If ......
2014 (4) TMI 170 - PUNJAB & HARYANA HIGH COURT
Kanav Khanna Versus The Commissioner of Income Tax II And Others
Stay application – Entitlement for benefit u/s 10(37) of the Act - Compensation received on acquisition of land - Whether the assessee is entitled to the grant of unconditional stay of recovery of demand - Held that:- The assessee received a total am ......
2013 (7) TMI 774 - PUNJAB & HARYANA HIGH COURT
Jagmal Singh, Satbir Singh Versus State of Haryana And Another
Deduction for TDS on Compensation u/s 28 of Land acquisition Act - Held that:- interest under Section 28 is, unlike under Section 34 of the 1894 Act, an accretion in value and regarded as part of the compensation itself which is not the case of inter ......
2013 (4) TMI 550 - ITAT KOLKATA
Metro Railway Kolkata Versus Income -tax Officer (TDS), Ward 58(1)
TDS liability - Payment of compensation on acquisition of certain immovable property - demands raised on the appellant under section 201 r.w.s. 194 LA for non deduction of tax at source - Held that:- The payment to the actual beneficiary is made by t ......
2011 (8) TMI 10 - BOMBAY HIGH COURT
Leela Bhagwansing Advani & Others Versus Union of India,
constitutional validity of Section 194LA - if the amount of compensation was paid immediately after the Award, then there would have been no question of deducting tax at source under Section 194LA - The object of Section 194LA as per the CBDT Circula ......
2011 (4) TMI 202 - ITAT, MUMBAI
Income tax Officer, TDA-2 Versus Special Land Acquisition Officer
Agricultural lands or not - Provision of section 194LA - There is no quarrel on this point that when there is a dispute about the question of whether the land acquired is a agricultural land, the competent authority is the Income-tax authorities - Th ......
2010 (8) TMI 754 - ITAT AHMEDABAD
Special Land Acquisition Officer Versus Income-tax Officer, TDS-4
Capital gains - Capital asset, Deduction of tax at source - Acquisition of certain immovable property, compensation payment ......
........... e whether TDS is required to be made on the compensation awarded and paid by him on the acquisition of land. Therefore, it is only he who has to decide at that point of time and on the basis of prima facie evidence available with him as to whether TDS is required to be made or not. (12)The Courts are empowered to look into the issue whether LAO had sufficient evidence to arrive at prima facie view he has taken. If there is no justification or basis for arriving at a view he has taken, his decision can be reversed. In the present case LAO was prima facie satisfied about the nature of the land which was based on entries in land revenue record. We consider it as a sufficient basis for arriving at the view he has taken. 33. In view of the above, we hold as under The land acquisition officer was prima facie justified in not deducting tax on compensation paid, on acquisition of agricultural land and trees and houses standing thereon. As a result, appeal filed by the LAO is allowed.
2010 (6) TMI 661 - HIGH COURT OF KERALA
GEORGE Versus STATE OF KERALA & ORS.
Deduction Tax (TDS) u/s 194LA - The petitioner is aggrieved of the deduction of 10 per cent of the compensation deposited by the requisitioning authority in the Land Acquisition Court towards the income-tax, which according to the petitioner is not p ......
2010 (1) TMI 108 - PUNJAB AND HARYANA HIGH COURT
RISAL SINGH AND OTHERS Versus UNION OF INDIA AND OTHERS
Deduction of tax at Source under section 194LA – Compensation for Agricultural Land – The petitioners received compensation for acquisition of their agricultural land. While disbursing the compensation, the collector made deduction of tax at source a ......
2009 (8) TMI 665 - PUNJAB AND HARYANA HIGH COURT
Karnail Singh Versus State of Haryana And Others
Deduction of Tax at source- The demand for TDS has been raised on account of interest for enhanced amount of compensation in respect of acquired agricultural land belonging to the predecessor-in-interest of the petitioner. Held that- interest on dela ......
2005 (3) TMI 27 - KERALA High Court
State of Kerala Versus Mariyamma And Others.
A perusal of the order impugned in this civil revision petition shows that it is not a speaking order. The learned sub-judge had simply accepted the statements filed by the decree holder and passed orders. So, I am of the view that the entire matter ......