Applicability of TDS on property u/s 194-IA is transferor/transferee-wise & not property-wise
April 24, 2023
Income Tax, ITAT
Applicability of TDS on property u/s 194IA to be determined transferor or transferee-wise and not property-wise ABCAUS Case Law Citation:ABCAUS 3714 (2023) (04) ITAT Important Case Laws relied upon :Indumukhi Vs Distt CollectorOxcia Enterprises (P) Ltd vs Deputy Commissioner Income TaxVinod Soni Vs Income Tax Officer (2019) 197 …