https://www.taxtmi.com/caselaws?id=775746 The ITAT Ahmedabad held that the amounts paid by the assessee to each land transferor were individually below Rs. 50 lakhs, thus section 194IA TDS provisions did not apply. The amendment to section 194IA(2) treating the threshold on an aggregate basis was effective only from 01.10.2024 and was not applicable to AY 2015-16. Consequently, the assessee could not be held as an assessee-in-default under section 201(1). The appeal was allowed. en-us Mon, 28 Jul 2025 00:00:00 +0530 Wed, 30 Jul 2025 08:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775746 The ITAT Ahmedabad held that the amounts paid by the assessee to each land transferor were individually below Rs. 50 lakhs, thus section 194IA TDS provisions did not apply. The amendment to section 194IA(2) treating the threshold on an aggregate basis was effective only from 01.10.2024 and was not applicable to AY 2015-16. Consequently, the assessee could not be held as an assessee-in-default under section 201(1). The appeal was allowed. Case-Laws Income Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775746