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2015 (9) TMI 134 - AT - Income TaxTDS liability u/s 194LA - payments in lieu of the agriculture land acquired by JDA for carrying out its development plans - assessee in default - Held that:- From the record, it emerges that the assessee demonstrated its case for no liability of TDs before the ACIT –TDS that not only in terms of plain reading of Section 194LA but also furnished the desired information in the proforma and enclosures as advised by the AO to be furnished in the order to hold JDA as notliable under explanation (i) above. Having complied with the requirement, assessee has discharged its onus. The liability of assessee u/s 194LA cannot be extended to go beyond the plain meaning of the letters of section and infuse such conditions which are not mentioned in the provisions. Thus the assessee complied with requirements asked for by the AO. There is no adverse comment on this issue.Section 194A does not provide any physical verification of the assessee to inspect the fields and find out whether the lands are actually cultivated or not. What section imposes is determination of the record which has been done by the assessee. Barani land is a type of agricultural land which is clearly evident from Revenue regulations and record placed on the paper book. The objection raised by the AO and ld. CIT(A) about Girdawari is irrelevant and no-consequential.Tehsildar appointed by JDA cannot be denied to be a Revenue Officer inasmuch as he works as a Revenue Officer in terms of JDA Act. The language of Section 194LA being plain and simple it provides no physical verification of land by LAO about carrying on of agricultural operations. In the framework of sec. 194LA, there is no need of applying rules of interpretation and imposing further condition to go beyond the scope of obligation as prescribed under the Act In view thereof, we hold that the assessee has been able to demonstrate from the record that impugned agricultural land acquired by the assessee are agricultural land on per records and in terms of Section 194LA, Explanation (i). There is no obligation to deduct any TDS thereon. - Decided in favour of assessee.
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