Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Deduction for TDS u/s 194LA on Compensation u/s 28 of Land ...

Income Tax

July 29, 2013

Deduction for TDS u/s 194LA on Compensation u/s 28 of Land acquisition Act - compensation being the value of agricultural land, the exclusion as provided shall be attracted. - Collector directed not to deduct TDS u/s 194LA - HC

View Source

 


 

You may also like:

  1. TDS u/s 194LA - compensation amount paid on account of acquisition of land - High Court concluded that, after looking at from any angle, as long as the award is made...

  2. Refund of TDS wrongly deducted - Deduction for TDS on Compensation u/s 28 of Land acquisition Act - ITO (TDS) directed to forthwith deposit such amount with the...

  3. Liability to deduct tax at source u/s 194LA or u/s 194IA - payments of compensation for acquisition of land - income is exempted in the hands of recipients - No TDS liability - HC

  4. TDS liability u/s 194A - Interest received on compensation for agricultural land - Award of Compensation - It is infact an enhanced compensation - No TDS liability.

  5. Taxability of Interest income - interest received u/s. 28 of Land Acquisition Act, 1894 - the interest granted by the reference Court u/s. 28 of the Land Acquisition Act...

  6. Receipt of interest on enhanced compensation - Income from other sources - the interest received by the assessee u/s 28 of the Land Acquisition Act, 1984 on enhanced...

  7. Enhancements in TDS module and Processing of 4th quarter of Salary TDS returns - instruction no. 28

  8. Characterization of receipt - interest received by the assessee u/s 28 and 34 of the Land Acquisition Act, 1894 - The Delhi High Court, in a case concerning the...

  9. TDS u/s 194LA - compensation paid to the land owners - in cases where TDS was deducted before payment of consideration, the same is liable to be made over to the Income...

  10. Interest received on compensation/enhanced compensation u/s 28 and 34 of the Land Acquisition Act - The compensation being exempt u/s 10(37) of the Act is not disputed....

  11. TDS u/s 194LA - tds on market value of Development Right’s Certificate (DRC) - the Hon’ble High Court held that the provisions of section 194LA of the Act are not...

  12. TDS u/s 194L/194LA - section 194L or section 194LA of the I.T. Act, 1961 had absolutely no application to the facts and circumstances of the present case. The squatters...

  13. Gain on sale of land - Addition u/s 28(iv) - excess area of land received in partition - co-ownership in land - asset was shown in the balance sheet as capital asset but...

  14. TDS u/s 194LA - assessee is entitled to establish in the assessment proceedings whether the land is agricultural land or not. - HC

  15. Taxability of sum received as interest on enhanced compensation - interest awarded u/s. 28 of the Land Acquisition Act, 1894 - enhanced compensation received on...

 

Quick Updates:Latest Updates