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Income Tax - Highlights / Catch Notes

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TDS u/s 194LA - compensation paid to the land owners - in cases ...

Income Tax

December 10, 2021

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 Tax Department. In cases where the consideration was paid without deduction of tax as per the judgment, it is needless to state that the judgment had worked itself out. - Revenue Appeal dismissed. - HC

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