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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

TDS u/s 194L/194LA - land always belonged to the State. It was ...


Sections 194L and 194LA TDS Provisions Inapplicable: Land Always State-Owned, Compensation Only Removed Encumbrance.

September 25, 2015

Case Laws     Income Tax     AT

TDS u/s 194L/194LA - land always belonged to the State. It was only the encumbrance which was removed by the assessee by making payment of certain compensation - provisions of section 194L/194LA do not apply - AT

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