Tuesday, September 2, 2014

[aaykarbhavan] ITAT directs fresh examination to determine whether property was acquired compulsorily to attract sec. 194L TDS




 
Regards
Prarthana Jalan

ITAT directs fresh examination to determine whether property was acquired compulsorily to attract sec. 194L TDS

September 3, 2014[2014] 48 taxmann.com 89 (Hyderabad - Trib.)
IT : Where assessee municipal corporation acquired land with structure but did not deduct TDS under section 194L on compensation related to structure portion, matter was remanded back to decide whether property was acquired by mutual consent or by way of compulsory acquisition


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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