https://www.taxtmi.com/caselaws?id=177603 The Tribunal allowed the appeal, emphasizing the principal-to-principal relationship between the assessee and the consolidator, ruling that no TDS deduction was required for the payment made for land acquisition services due to the absence of actual sales. The Tribunal found similarities with a previous case and deleted the disallowance under section 40(a)(ia) of the Income Tax Act, 1961, based on the nature of the transactions and the lack of TDS deduction, ultimately ruling in favor of the assessee. en-us Fri, 21 Jun 2013 00:00:00 +0530 Wed, 13 Jan 2016 12:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177603 The Tribunal allowed the appeal, emphasizing the principal-to-principal relationship between the assessee and the consolidator, ruling that no TDS deduction was required for the payment made for land acquisition services due to the absence of actual sales. The Tribunal found similarities with a previous case and deleted the disallowance under section 40(a)(ia) of the Income Tax Act, 1961, based on the nature of the transactions and the lack of TDS deduction, ultimately ruling in favor of the assessee. Case-Laws Income Tax Fri, 21 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177603