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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

TDS - It is not a case when the land has been compulsory ...


No TDS Deduction Required: Land Not Compulsorily Acquired Under Law, Section 194LA of Income Tax Act Not Applicable.

May 28, 2015

Case Laws     Income Tax     AT

TDS - It is not a case when the land has been compulsory acquired under any law, therefore, in the absence of sect ion 194LA being applicable, no question of any deduction of TDS arises. - AT

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