Bench: Us:
TDS and the capital gains tax payable by the assessee. 34 ITA No.482/Viz/2024 & CO No.03/Viz/2025 Surendra Nath Gubbala 37. Thereafter, the purchasers as per the terms of the MoU, dated 13.06.2019 had at the time when the registered sale deed was executed, inter alia, directly made payments aggregating to Rs. 7 crores out of the sale consideration to the aforementioned