Interest Recalculation Ordered for Non-Deduction of TDS u/s 194IA; Each Seller's Share Below Rs. 50,00,000.

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....Demand Interest u/s 201(1A) - Non deduction TDS u/s 194IA - As per the sale deed the details of the sellers / transferors of the said property and in fact the sellers individuals share in the said joint property was below Rs. 50,00,000/-, therefore, both seller and purchaser was under bonafide impression that threshold limit for TDS is Rs. 50,00,000/- and no TDS is required to be deducted. - Interest liability directed to be re-calulcated - AT....