TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether tax deducted at source from compensation payable for acquisition of land was liable to be refunded to the land losers.
Analysis: The amount received as compensation for compulsory acquisition of land was treated as not attracting deduction of tax at source, and the deducted amount was held refundable to the petitioners in view of the settled legal position relied upon in the order.
Conclusion: The deducted TDS amount was required to be refunded to the petitioners.
Ratio Decidendi: No tax deduction at source is leviable on compensation payable for acquisition of land, and any amount deducted on that account is refundable to the land owner.
TaxTMI 
