https://www.taxtmi.com/caselaws?id=271566 The court quashed the endorsement requiring TDS for registration of a sale certificate under Section 194-IA of the Income Tax Act. The petitioner, an auction purchaser, paid the sale consideration before the enactment date, exempting them from TDS deduction. The court emphasized the peculiar circumstances and directed registration without TDS within four weeks, ensuring compliance. The judgment clarifies the application of TDS on immovable property transfers, highlighting the importance of timing in fulfilling TDS obligations and balancing legal requirements with practical considerations. en-us Wed, 03 Jun 2015 00:00:00 +0530 Tue, 09 Feb 2016 10:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271566 The court quashed the endorsement requiring TDS for registration of a sale certificate under Section 194-IA of the Income Tax Act. The petitioner, an auction purchaser, paid the sale consideration before the enactment date, exempting them from TDS deduction. The court emphasized the peculiar circumstances and directed registration without TDS within four weeks, ensuring compliance. The judgment clarifies the application of TDS on immovable property transfers, highlighting the importance of timing in fulfilling TDS obligations and balancing legal requirements with practical considerations. Case-Laws Income Tax Wed, 03 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271566