Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of 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 Source (TDS) u/s 194L. The Assessing Officer (AO) held the lands to be urban, requiring TDS deduction, while the CIT(A), relying on reports from other District Authorities, concluded the lands were agricultural, exempting the assessee from TDS liability. The ITAT observed that the CIT(A) failed to examine all relevant authorities and their contentions, as required u/s 250(4). Consequently, the matter was remanded to the CIT(A) for a thorough inquiry and adjudication, considering the claims and evidence from all concerned authorities to determine the actual nature of the lands. The Revenue's appeal was allowed for statistical purposes to ensure a compliant and judicious adjudication process.
TaxTMI 
TaxTMI 
