https://www.taxtmi.com/caselaws?id=214406 The Tribunal dismissed the Department's appeal, upholding the CIT(A)'s deletion of the addition on account of accrued income from the grant of development rights. Additionally, the Tribunal allowed the assessee's appeal, ruling that the disallowance under Section 40(a)(ia) for non-deduction of TDS on payments made to the consolidator was not justified, as the payment was for the transfer of rights in the land and not for services rendered, and therefore not subject to TDS under Section 194H. en-us Wed, 05 Oct 2011 00:00:00 +0530 Thu, 14 Apr 2016 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214406 The Tribunal dismissed the Department's appeal, upholding the CIT(A)'s deletion of the addition on account of accrued income from the grant of development rights. Additionally, the Tribunal allowed the assessee's appeal, ruling that the disallowance under Section 40(a)(ia) for non-deduction of TDS on payments made to the consolidator was not justified, as the payment was for the transfer of rights in the land and not for services rendered, and therefore not subject to TDS under Section 194H. Case-Laws Income Tax Wed, 05 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214406