2018 (7) TMI 1078 - SCH - Income Tax

Agricultural or non agricultural land - ascertainment of nature of land - proof of agricultural operation - TDS u/s 194LA - TDS determined only on the basis of records furnished by assessee and no inquiry, investigation, physical verification is permissible/desirable at the end of assessing officer - Held that - SLP dismissed.

Summary

The Supreme Court of India in 2018 dismissed the Special Leave Petitions after condoning the delay. No representation was made for the respondent. (Case citation: 2018 (7) TMI 1078 - SC)