https://www.taxtmi.com/caselaws?id=327502 The Tribunal allowed the appeal, holding that the provisions of section 40(a)(ia) of the Income Tax Act did not apply to the payments made to the consolidator. The Tribunal found that the payment was not for services rendered but for the transfer of rights in the land, and thus, TDS provisions under sections 194C and 194H were not applicable. The order of the Commissioner of Income Tax (Appeals) was set aside, and the appeal was allowed in favor of the assessee. en-us Thu, 28 Apr 2016 00:00:00 +0530 Wed, 11 May 2016 23:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327502 The Tribunal allowed the appeal, holding that the provisions of section 40(a)(ia) of the Income Tax Act did not apply to the payments made to the consolidator. The Tribunal found that the payment was not for services rendered but for the transfer of rights in the land, and thus, TDS provisions under sections 194C and 194H were not applicable. The order of the Commissioner of Income Tax (Appeals) was set aside, and the appeal was allowed in favor of the assessee. Case-Laws Income Tax Thu, 28 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327502