High Court Rules Payments for Land Consolidation Not Subject to TDS u/s 194H, Rejects AO's Brokerage Claim.

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....TDS u/s 194H - non deduction of tds - genuineness of the transaction - a desperate attempt has been made by the AO to characterize the payments made by the Assessee to VEEPL as brokerage - expenses towards consolidation of land was not liable to deduction of tax at source u/s 194H - HC....