Harvindra Singh Vs ACIT (ITAT Delhi)
Case ke facts
Harvindra Singh ne kisi ke saath milke joint property li. Uska khud ka share ₹50 lakh se kam tha. Department ne TDS ka notice diya.
Mudda (Issue)
Joint property kharidne par jab har bande ka share ₹50 lakh se kam ho to TDS section 194-IA lagega ya nahi?
Faisla (Held)
ITAT ne bola, jab har co-owner ka share ₹50 lakh se kam hai to 194-IA TDS katna zaroori nahi hai. Appellant ke favour mein faisla diya.
Practical takeaway
Joint kharidari me apna share ₹50 lakh se kam ho to TDS 194-IA nahi katega. Registration paper me share alag se mention karna best hai.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-04.