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Bench: Sh. Sanjay Arorai.T.A. No. 638/Asr/2017 Assessment Year: 2014-15
24)(vi) r/w s. 45 of the Act in the hands of the assessee. The assessee received a 2 Suraj Parkash v. ITO compensation of Rs.19,57,791/- on the acquisition of his land by the Central Government, i.e., after deducting tax at source thereon at the rate of 10%. The corresponding long-term capital gain (LTCG), returned at Rs.6