TDS u/s 194L/194LA - land always belonged to the State. It was ...

Case Laws Income Tax

September 25, 2015

TDS u/s 194L/194LA - land always belonged to the State. It was only the encumbrance which was removed by the assessee by making payment of certain compensation - provisions of section 194L/194LA do not apply - AT

View Source

← Previous Next →

TDS u/s 194L/194LA - land always belonged to the State. It was ...

Case Laws Income Tax

September 25, 2015

You may also like:

TDS u/s 194L/194LA - section 194L or section 194LA of the I.T. Act, 1961 had absolutely no application to the facts and circumstances of the present case. The squatters...

Nature of expenditure on construction of building on leasehold land - the lessor does not own the building and the assessee cannot own the same as capital asset since...

TDS u/s 194LA - assessee is entitled to establish in the assessment proceedings whether the land is agricultural land or not. - HC

Commission income belonged to the HUF or assessee - Referring to TDS Certificate issued by Ajnara India Ltd. showing TDS on commission paid to HUF of the assessee and...

The case pertains to the determination of the nature of lands acquired by the assessee, whether agricultural or urban, for the purpose of deducting Tax Deducted at...

TDS u/s 194LA - tds on market value of Development Right’s Certificate (DRC) - the Hon’ble High Court held that the provisions of section 194LA of the Act are not...

Deduction for TDS u/s 194LA on Compensation u/s 28 of Land acquisition Act - compensation being the value of agricultural land, the exclusion as provided shall be...

Capital gains - nature of land sold - land converted into a barren land to establish an industrial estate - land sold by the assessee through sale deed in favour of...

TDS u/s. 194C - payments made to State Electricity Boards/State Government Corporations for necessary infrastructure – assessee was not liable to deduct TDS - AT

Clubbing of income u/s 64 - Additions of Sale proceeds of the land belonging to the assessee’s wife claimed to be credited to the assessee’s bank account - Wife has no...

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...

Auction of assets by the Bank - sale certificate issued with encumbrances - The petitioner Bank filed the present writ petition seeking a direction against the...

Business expenditure u/s 37(1) - The issue can also be looked into from another angle. Admittedly, the assessee is collecting TDS on behalf of the Government. The TDS...

TDS u/s 194LA - compensation paid to the land owners - in cases where TDS was deducted before payment of consideration, the same is liable to be made over to the Income...

Capital Gains - Whether land belonged to the ''HUF'' and not to the assessee? - there was no mentioned that the land was being sold by the assessee as Karta of 'HUF' -...

Quick Updates: