https://www.taxtmi.com/highlights?id=24927 TDS u/s 194L/194LA - land always belonged to the State. It was only the encumbrance which was removed by the assessee by making payment of certain compensation - provisions of section 194L/194LA do not apply - AT en-us Fri, 25 Sep 2015 07:45:08 +0530 Fri, 25 Sep 2015 07:45:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24927 TDS u/s 194L/194LA - land always belonged to the State. It was only the encumbrance which was removed by the assessee by making payment of certain compensation - provisions of section 194L/194LA do not apply - AT Highlights Income Tax Fri, 25 Sep 2015 07:45:08 +0530 https://www.taxtmi.com/highlights?id=24927