https://www.taxtmi.com/caselaws?id=235616 Section 194LA does not require tax deduction at source on compensation or enhanced compensation for compulsory acquisition of agricultural land. Where the amount is referable to section 28 of the Land Acquisition Act, 1894, it is treated as an accretion to the value of the acquired land and forms part of enhanced compensation, bringing it within the statutory exclusion from TDS. The position is different for amounts referable to section 34 interest, but that issue did not govern the present acquisition of agricultural land. The deduction orders were therefore set aside. en-us Thu, 18 Jul 2013 00:00:00 +0530 Mon, 29 Jul 2013 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235616 Section 194LA does not require tax deduction at source on compensation or enhanced compensation for compulsory acquisition of agricultural land. Where the amount is referable to section 28 of the Land Acquisition Act, 1894, it is treated as an accretion to the value of the acquired land and forms part of enhanced compensation, bringing it within the statutory exclusion from TDS. The position is different for amounts referable to section 34 interest, but that issue did not govern the present acquisition of agricultural land. The deduction orders were therefore set aside. Case-Laws Income Tax Thu, 18 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235616