High Court Upholds Revenue Authorities on TDS Applicability u/s 194LA for Non-Agricultural Buildings Compensation.

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....TDS u/s 194LA - The buildings do not form part of the agricultural lands or at any rate have not been shown to be in the nature of small farm houses or godowns for agricultural operations. The Tribunal therefore, committed an error in reversing the orders of the revenue authorities with respect to the applicability of section 194LA qua the compensation for the buildings. - HC....