No Deduction of TDS u/s 194 C of Income Tax Act for land leveling Expenses: ITAT deletes Income Tax addition [Read Order]

ITAT has decided to delete the Income Tax addition, as it found that no deduction of Tax Deducted at source (TDS) under Section 194C of the Income Tax Act, 1961, was required for land leveling expenses
No Deduction - TDS - Income Tax Act - land leveling Expenses - ITAT - Income Tax - taxscan

The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has decided to delete the Income Tax addition, as it found that no deduction of Tax Deducted at source ( TDS ) under Section 194C of the Income Tax Act was  required for land leveling expenses. The assessee during the year under consideration…

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