2019 (3) TMI 994 - 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 ? - TDS u/s 194C or 194J - short deduction of tds - payment of of maintenance contracts which relate to minor repairs, replacement of some spare parts, greasing of machinery etc. - HELD THAT - SLP dismissed.

Summary

The Supreme Court dismissed the special leave petition, with no interference in the matter. Delay was condoned, and pending applications were disposed of. Key names: Justice Uday Umesh Lalit, Justice Indu Malhotra, Mr. Vikramjit Banerjee.