https://www.taxtmi.com/caselaws?id=75720 The SC ruled that TDS cannot be deducted from compensation for agricultural land under section 194LA of the Income Tax Act. The Collector lacked jurisdiction to deduct tax without first determining the land's nature. The Court directed the Income-tax Department to refund the illegally deducted amount and mandated a proper assessment of the land's classification within specified timelines. en-us Mon, 11 Jan 2010 00:00:00 +0530 Wed, 14 May 2025 17:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75720 The SC ruled that TDS cannot be deducted from compensation for agricultural land under section 194LA of the Income Tax Act. The Collector lacked jurisdiction to deduct tax without first determining the land's nature. The Court directed the Income-tax Department to refund the illegally deducted amount and mandated a proper assessment of the land's classification within specified timelines. Case-Laws Income Tax Mon, 11 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75720