https://www.taxtmi.com/caselaws?id=467589 Payments made for vacating land occupied by unauthorized occupants and arranging alternative tenements did not amount to acquisition of land or consideration for acquisition, so section 194LA was held inapplicable. Routine Annual Maintenance Contract work involving minor repairs, replacement of spare parts, oiling and greasing was not treated as technical services, so section 194J did not apply; the payments fell outside that provision. On both issues, the Tribunal followed its earlier decision on identical facts and upheld relief for the assessee. The Revenue's appeal was rejected in full and the Commissioner (Appeals)' order was left undisturbed. en-us Wed, 02 Dec 2015 00:00:00 +0530 Wed, 25 Mar 2026 14:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467589 Payments made for vacating land occupied by unauthorized occupants and arranging alternative tenements did not amount to acquisition of land or consideration for acquisition, so section 194LA was held inapplicable. Routine Annual Maintenance Contract work involving minor repairs, replacement of spare parts, oiling and greasing was not treated as technical services, so section 194J did not apply; the payments fell outside that provision. On both issues, the Tribunal followed its earlier decision on identical facts and upheld relief for the assessee. The Revenue's appeal was rejected in full and the Commissioner (Appeals)' order was left undisturbed. Case-Laws Income Tax Wed, 02 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467589