https://www.taxtmi.com/caselaws?id=761163 ITAT Ranchi allowed revenue's appeal for statistical purposes in a TDS dispute under Section 194L regarding land acquisition payments. The assessee claimed the lands were agricultural (no TDS liability), while AO held them urban (TDS required). CIT(A) ruled in favor of assessee based on district authority reports. ITAT found CIT(A) failed to conduct proper inquiry under Section 250(4), considering only one-sided evidence without examining conflicting reports from Executive Officer. Matter remanded to CIT(A) for fresh adjudication requiring thorough examination of all district authorities' claims to determine actual land nature. en-us Thu, 26 Sep 2024 00:00:00 +0530 Wed, 06 Nov 2024 08:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761163 ITAT Ranchi allowed revenue's appeal for statistical purposes in a TDS dispute under Section 194L regarding land acquisition payments. The assessee claimed the lands were agricultural (no TDS liability), while AO held them urban (TDS required). CIT(A) ruled in favor of assessee based on district authority reports. ITAT found CIT(A) failed to conduct proper inquiry under Section 250(4), considering only one-sided evidence without examining conflicting reports from Executive Officer. Matter remanded to CIT(A) for fresh adjudication requiring thorough examination of all district authorities' claims to determine actual land nature. Case-Laws Income Tax Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761163