https://www.taxtmi.com/caselaws?id=182514 Compensation awarded under Section 28 of the Land Acquisition Act, 1894, was treated as an accretion to the value of agricultural land and part of enhanced compensation, not as interest for delayed payment. Because compensation for agricultural land is exempt from TDS, Section 194LA of the Income-tax Act, 1961 did not permit deduction at source from the Section 28 amount. On the facts found, the land acquired was agricultural land and the disputed sum was awarded under Section 28, so tax was not deductible at source and the revision petition failed. en-us Fri, 29 Nov 2013 00:00:00 +0530 Mon, 26 Sep 2016 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182514 Compensation awarded under Section 28 of the Land Acquisition Act, 1894, was treated as an accretion to the value of agricultural land and part of enhanced compensation, not as interest for delayed payment. Because compensation for agricultural land is exempt from TDS, Section 194LA of the Income-tax Act, 1961 did not permit deduction at source from the Section 28 amount. On the facts found, the land acquired was agricultural land and the disputed sum was awarded under Section 28, so tax was not deductible at source and the revision petition failed. Case-Laws Income Tax Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182514