https://www.taxtmi.com/caselaws?id=790970 Section 194-IA threshold is applied with reference to each transferee's individual share in the property, not the aggregate consideration stated in a single sale deed. Where the assessee's share fell below the statutory limit, no TDS deduction obligation arose on that amount. On that construction, the intimation under section 200A treating the assessee as an assessee in default for non-deduction of tax could not be sustained, and the consequential demand was unsustainable. en-us Wed, 29 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790970 Section 194-IA threshold is applied with reference to each transferee's individual share in the property, not the aggregate consideration stated in a single sale deed. Where the assessee's share fell below the statutory limit, no TDS deduction obligation arose on that amount. On that construction, the intimation under section 200A treating the assessee as an assessee in default for non-deduction of tax could not be sustained, and the consequential demand was unsustainable. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790970