Compulsory acquisition of Land – Assessee not liable to deduct TDS u/s. 194LA on remittance to Competent Authority

ITAT KOLKATA BENCH ‘B’ Metro Railway Kolkata Versus Income -tax Officer (TDS) IT Appeal Nos. 49 to 53 ( Kol. ) of 2012 [Assessment Years 2005-06 To 2009-10] Date of Pronouncement – 26.03.2013 S.S. Gupta for the Appellant. K.N. Jana for the Respondent. ORDER Pramod Kumar, Accountant Member These five appeals pertain to the same assessee, involve common issues, pertain to the same appellant, against the same consolidated order passed by the Assessing Officer, are set out on common set of facts and were heard together. Learned representatives before us fairly agree...