https://www.taxtmi.com/caselaws?id=248705 Section 194LA applied only to compensation linked to compulsory acquisition of immovable property; it did not extend to amounts paid for demolition of structures acquired by mutual agreement under the municipal law. Where acquisition was under the Land Acquisition Act, the compensation for land and structures fell within the provision and TDS could apply. Because the record did not show item-wise segregation between the two acquisition modes, and the recipients' tax payment status also required verification, the demands under section 201(1) and interest under section 201(1A) could not be finally sustained without recalculation. The matter was remanded for verification, giving the assessee only partial relief. en-us Wed, 18 Jun 2014 00:00:00 +0530 Sat, 21 Jun 2014 10:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248705 Section 194LA applied only to compensation linked to compulsory acquisition of immovable property; it did not extend to amounts paid for demolition of structures acquired by mutual agreement under the municipal law. Where acquisition was under the Land Acquisition Act, the compensation for land and structures fell within the provision and TDS could apply. Because the record did not show item-wise segregation between the two acquisition modes, and the recipients' tax payment status also required verification, the demands under section 201(1) and interest under section 201(1A) could not be finally sustained without recalculation. The matter was remanded for verification, giving the assessee only partial relief. Case-Laws Income Tax Wed, 18 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248705