TaxTMI 
TaxTMI 
No TDS Deduction Required: Land Not Compulsorily Acquired Under Law, Section 194LA of Income Tax Act Not Applicable.
X X X X Extracts X X X X
X X X X Extracts X X X X
....TDS - It is not a case when the land has been compulsory acquired under any law, therefore, in the absence of sect ion 194LA being applicable, no question of any deduction of TDS arises. - AT....