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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

TDS u/s 194LA - As there is no compulsory acquisition and the ...

Case Laws     Income Tax

October 3, 2015

TDS u/s 194LA - As there is no compulsory acquisition and the acquisition is by a mutual agreement as contended by the assessee corporation, therefore, to the extent of properties acquired u/s 146 of HMCA, 1955, TDS not required to be made u/s 194LA - AT

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