Supreme Court: Single Insolvency Petition Maintainable Against Linked Corporate Entities  ||  Supreme Court: Disputes are Not Arbitrable When the Arbitration Agreement is Alleged to be Forged  ||  Supreme Court: Temple Trust Does Not Qualify as an ‘Industry’ under the Industrial Disputes Act  ||  Delhi HC: Unmarried Granddaughter’s Limited Estate Can Become Absolute if Pre-Existing Right  ||  MP High Court: Labour Laws are Beneficial, and Hyper-Technical Limitation Views Must be Avoided  ||  Calcutta HC: Supplementary Chargesheet Filed Late in NDPS Trial is Valid if Based on Fresh Evidence  ||  Delhi High Court: Co-Accused’s Abscondence Can Be a Relevant Factor in Granting NDPS Bail  ||  P &H HC: Unfavourable Orders Cannot Justify Trial Transfer; Courts Must Prevent Forum Hunting  ||  SC: UGC Regulations Override State Law on Forming Search Committees For University VC Appointments  ||  SC: State Cannot Deny Regularisation to Long-Serving Contract Staff Appointed Through Due Process    

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  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved