https://www.taxtmi.com/caselaws?id=182237 The case involved the applicability of Section 194-A of the Income Tax Act on the deduction of tax at the source for interest paid for belated compensation for land acquired. The Supreme Court confirmed that such interest payments are taxable under Section 194-A, upholding the Tax Recovery Officer's decision. The appeal challenging the Tribunal's order was allowed, setting aside the Tribunal's decision and restoring the Tax Recovery Officer's ruling that the respondent was liable for not deducting tax under Section 194-A. en-us Thu, 22 Oct 2009 00:00:00 +0530 Thu, 05 May 2016 17:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182237 The case involved the applicability of Section 194-A of the Income Tax Act on the deduction of tax at the source for interest paid for belated compensation for land acquired. The Supreme Court confirmed that such interest payments are taxable under Section 194-A, upholding the Tax Recovery Officer's decision. The appeal challenging the Tribunal's order was allowed, setting aside the Tribunal's decision and restoring the Tax Recovery Officer's ruling that the respondent was liable for not deducting tax under Section 194-A. Case-Laws Income Tax Thu, 22 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182237