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ITAT, Delhi: No TDS Required to be Deducted on Enhanced Compensation Under Land Acquisition Act - (19 Apr 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Delhi has held that the interest on enhanced compensation awarded to land owners by the Court under Section 28 of the Land Acquisition Act, 1894 is not the income from other sources, Hence, no Tax Deducted at Source is required to be deducted with respect to it.

Tags : INCOME TAX APPELLATE TRIBUNAL   ENHANCED COMPENSATION   SECTION 28 OF THE LAND ACQUISITION ACT   1894   TAX DEDUCTED AT SOURCE  

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