https://www.taxtmi.com/caselaws?id=193723 The High Court of Rajasthan held that the provisions of 194 LA were not applicable to agricultural land transactions. The court emphasized that the Income Tax Act prevails over general law in such matters, clarifying the TDS obligations. The case was decided in favor of the appellant, represented by Mr. Sameer Jain. en-us Tue, 27 Sep 2016 00:00:00 +0530 Thu, 17 Aug 2017 08:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193723 The High Court of Rajasthan held that the provisions of 194 LA were not applicable to agricultural land transactions. The court emphasized that the Income Tax Act prevails over general law in such matters, clarifying the TDS obligations. The case was decided in favor of the appellant, represented by Mr. Sameer Jain. Case-Laws Income Tax Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193723