https://www.taxtmi.com/caselaws?id=204481 The Tribunal upheld the CIT(A)'s decision that the lands were agricultural and exempt from TDS under Section 194LA. The Tribunal dismissed the revenue's appeal, confirming the cancellation of the AO's demand for TDS and interest. Additionally, the Tribunal rejected the revenue's objection regarding the admissibility of fresh evidence, finding that the AO had been given a fair opportunity to comment on the evidence presented. en-us Fri, 29 Apr 2011 00:00:00 +0530 Fri, 08 Jul 2011 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204481 The Tribunal upheld the CIT(A)'s decision that the lands were agricultural and exempt from TDS under Section 194LA. The Tribunal dismissed the revenue's appeal, confirming the cancellation of the AO's demand for TDS and interest. Additionally, the Tribunal rejected the revenue's objection regarding the admissibility of fresh evidence, finding that the AO had been given a fair opportunity to comment on the evidence presented. Case-Laws Income Tax Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204481