https://www.taxtmi.com/caselaws?id=252159 Where compensation deposited under a land acquisition award was never actually paid and the acquisition award was later set aside, deduction and remittance of tax at source became unnecessary. Refund was nevertheless made subject to verification whether the deductees had already received TDS credit in their assessments. If credit had not been granted, the amount was to be refunded to the petitioners; if credit had already been allowed, repayment was to be sought from the deductees. en-us Wed, 01 Oct 2014 00:00:00 +0530 Mon, 13 Oct 2014 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252159 Where compensation deposited under a land acquisition award was never actually paid and the acquisition award was later set aside, deduction and remittance of tax at source became unnecessary. Refund was nevertheless made subject to verification whether the deductees had already received TDS credit in their assessments. If credit had not been granted, the amount was to be refunded to the petitioners; if credit had already been allowed, repayment was to be sought from the deductees. Case-Laws Income Tax Wed, 01 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252159