https://www.taxtmi.com/caselaws?id=231302 Section 194LA applied only when compensation for compulsory acquisition was actually paid to the resident landowners, not when the railway authority merely remitted funds to the Competent Authority under the Metro Railways framework. The remittance was only to enable the Competent Authority to discharge its statutory function of disbursing compensation on behalf of the Central Government, so it was not the payment contemplated by the withholding provision. The tax deduction obligation therefore arose, if at all, only at the stage of payment to the actual beneficiaries, and the demand based on deduction at the earlier remittance stage could not be sustained. en-us Tue, 26 Mar 2013 00:00:00 +0530 Thu, 25 Apr 2013 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=231302 Section 194LA applied only when compensation for compulsory acquisition was actually paid to the resident landowners, not when the railway authority merely remitted funds to the Competent Authority under the Metro Railways framework. The remittance was only to enable the Competent Authority to discharge its statutory function of disbursing compensation on behalf of the Central Government, so it was not the payment contemplated by the withholding provision. The tax deduction obligation therefore arose, if at all, only at the stage of payment to the actual beneficiaries, and the demand based on deduction at the earlier remittance stage could not be sustained. Case-Laws Income Tax Tue, 26 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=231302