TDS on Compulsory acquisition u/s 194LA – price was neither ...
High Court Rules No Tax Deduction u/s 194LA for Mutually Negotiated Acquisition Price, Not Compulsory Acquisition.
August 5, 2014
Case Laws Income Tax HC
TDS on Compulsory acquisition u/s 194LA – price was neither fixed by the statute nor by the principles stated but was agreed by the mutual negotiation - Tribunal has rightly held that there was no compulsory acquisition - Section 194 LA was not applicable - HC
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