2019 (3) TMI 526 - SCH - Income Tax

TDS u/s 194L/194LA - cost of construction incurred by the assessee is the consideration paid for acquiring such rights, interest and titles from such squatters/hutments - whether consideration given by assessee to such squatters/ hutments was not in the nature of compulsory acquisition of land/ structure ? - Held that - SLP dismissed.

Summary

The Supreme Court dismissed the special leave petition as they did not find any reason to interfere in the matter. Delay was condoned, and pending applications were disposed of.