TDS liability u/s 194LA on the value development rights – ...

No TDS u/s 194LA for voluntary land surrender involving development rights; no monetary payment made.

November 21, 2014

Case Laws Income Tax AT

TDS liability u/s 194LA on the value development rights – surrender of land by owners was voluntary - provisions of Sec. 194LA of the Act applies only when the person making payment should make payment of a “sum of money” - AT

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TDS liability u/s 194LA on the value development rights – ...

No TDS u/s 194LA for voluntary land surrender involving development rights; no monetary payment made.

November 21, 2014

Case Laws Income Tax AT

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