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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