https://www.taxtmi.com/caselaws?id=204817 Tax deduction at source under Section 194LA attaches when compensation for acquired land is actually paid, not when the award is passed. Because the compensation was paid after the provision came into force, deduction at source was required, and delay in payment did not change the obligation. Section 194LA was also upheld as constitutionally valid because it operates only as a withholding mechanism, does not determine the recipient's final tax liability, and does not require the payer to separate the taxable component from the compensation before deduction. en-us Mon, 01 Aug 2011 00:00:00 +0530 Fri, 05 Aug 2011 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204817 Tax deduction at source under Section 194LA attaches when compensation for acquired land is actually paid, not when the award is passed. Because the compensation was paid after the provision came into force, deduction at source was required, and delay in payment did not change the obligation. Section 194LA was also upheld as constitutionally valid because it operates only as a withholding mechanism, does not determine the recipient's final tax liability, and does not require the payer to separate the taxable component from the compensation before deduction. Case-Laws Income Tax Mon, 01 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204817