Disposed
Mathew Varghese v. the District Collector
Kerala HCRP/974/2013
Case brief
AI extract
What is this about?
In this short review order, the High Court of Kerala observed that the sale consideration due to the second petitioner exceeded 50 lakhs, attracting tax deduction under Section 194 IA of the Income Tax Act. Consequently, the Court disposed of the review petition by confirming the liability of tax deduction.
What did the court decide?
Tax liability under Section 194 IA is confirmed; Review Petition disposed of accordingly.