{"id":56290,"date":"2025-08-22T11:16:43","date_gmt":"2025-08-22T05:46:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/archanaben-rajendrasingh-deval-v-ito-2025-212-itd-414-ahdtrib\/"},"modified":"2025-08-22T11:16:43","modified_gmt":"2025-08-22T05:46:43","slug":"archanaben-rajendrasingh-deval-v-ito-2025-212-itd-414-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/archanaben-rajendrasingh-deval-v-ito-2025-212-itd-414-ahdtrib\/","title":{"rendered":"Archanaben Rajendrasingh Deval v. ITO (2025) 212 ITD 414 (Ahd)(Trib.)"},"content":{"rendered":"<p>The assessee purchased property from two sellers, with payments to each being below Rs. 50 lakhs. The AO held the assessee liable for non-deduction of TDS under section 194IA. The Tribunal held that the threshold is to be examined per transferor-transferee basis. Since payments to each seller were below the limit, no TDS obligation arose and levy of interest was unjustified. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194IA : Deduction at source-Purchase of property-Two sellers-Consideration below Rs. 50 lakhs individually-No TDS liability-Interest deleted [S. 201(1)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-56290","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eDU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56290","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=56290"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56290\/revisions"}],"predecessor-version":[{"id":56291,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56290\/revisions\/56291"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56290"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56290"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}