https://www.taxtmi.com/caselaws?id=382010 Tax deduction under section 194IA is tested with reference to each independently executed sale deed and the consideration stated in that document; where three plots were conveyed by separate registered deeds and each individual consideration was below the statutory threshold, tax was not deductible and the buyer was not treated as an assessee in default. The labour-payment disallowance under section 194C turned on whether any individual payment crossed the deduction threshold, and because the payment evidence was incomplete, the matter required fresh verification by the assessing authority after giving the assessee an opportunity to produce supporting records. en-us Thu, 20 Jun 2019 00:00:00 +0530 Sun, 23 Jun 2019 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382010 Tax deduction under section 194IA is tested with reference to each independently executed sale deed and the consideration stated in that document; where three plots were conveyed by separate registered deeds and each individual consideration was below the statutory threshold, tax was not deductible and the buyer was not treated as an assessee in default. The labour-payment disallowance under section 194C turned on whether any individual payment crossed the deduction threshold, and because the payment evidence was incomplete, the matter required fresh verification by the assessing authority after giving the assessee an opportunity to produce supporting records. Case-Laws Income Tax Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382010