https://www.taxtmi.com/caselaws?id=269192 The Tribunal allowed the appellant's appeal, canceling the addition of Rs. 75 lacs under section 40(a)(ia) of the Income Tax Act. It was determined that the payment was not subject to TDS as it was related to resolving a property title issue through an out-of-court settlement, not for contractual work. The Tribunal found that the amount was not payable by the appellant, as it was made by the purchaser directly to the developer, leading to the addition being set aside. en-us Wed, 29 Jul 2015 00:00:00 +0530 Tue, 08 Dec 2015 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269192 The Tribunal allowed the appellant's appeal, canceling the addition of Rs. 75 lacs under section 40(a)(ia) of the Income Tax Act. It was determined that the payment was not subject to TDS as it was related to resolving a property title issue through an out-of-court settlement, not for contractual work. The Tribunal found that the amount was not payable by the appellant, as it was made by the purchaser directly to the developer, leading to the addition being set aside. Case-Laws Income Tax Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269192