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<h1>Supreme Court India 2018: Special Leave Petitions Dismissed without Representation</h1> The Supreme Court of India in 2018 dismissed the Special Leave Petitions after condoning the delay, as no representation was made for the respondent. - TMI Agricultural or non agricultural land - ascertainment of nature of land - proof of agricultural operation - TDS u/s 194LA - TDS determined only on the basis of records furnished by assessee and no inquiry, investigation, physical verification is permissible/desirable at the end of assessing officer - Held that:- SLP dismissed. The Supreme Court of India in 2018 dismissed the Special Leave Petitions after condoning the delay. No representation was made for the respondent. (Case citation: 2018 (7) TMI 1078 - SC)