Section 194IA TDS not applies merely because seller and Khasra number was same for multiple transactions

Shiv Shakti Builders & Developers Vs ITO (ITAT Delhi) As per sub-section (2) of Section 194IA no deduction under sub-section (1) shall be made where the consideration for the transfer of an immovable property is less than Rs. 50 lakhs. I find, the assessee in instant case had purchased three properties on three different dates, although, they bear the same Khasra number and the seller is the same. This indicates that the assessee had purchased the land on piece meal basis. In my opinion, since, the value mentioned in each sale deed is less than Rs. 50 lakhs, therefore, the provisions of Se...