In TDS Payment dispute, filing of Sale Deed documents was necessary to prove sale consideration

GGR Housing India Private Limited Vs Navaratna Estates (Andhra Pradesh High Court) Conclusion: In a commercial suit regarding specific performance, High Court had allowed a Civil Revision Petition by setting aside the order of the Special Judge for Commercial Disputes that had rejected the plaintiffs’ application to file additional documents. The Court held that the documents (including sale deeds and TDS payment details) were necessary to adjudicate the controversy regarding the actual sale consideration paid and the corresponding tax deducted at source under Section 194(1A). Held: Ass...