https://www.taxtmi.com/caselaws?id=344458 Amounts awarded under section 28 of the Land Acquisition Act, 1894 were treated as compensation, not interest, for the purpose of section 194A of the Income-tax Act, 1961. On that basis, tax deduction at source from such amounts was impermissible, and any deduction already made was required to be refunded to the claimant. The court also followed the earlier Division Bench view on the same question, confirming that compensation paid under section 28 does not attract TDS as interest. en-us Tue, 25 Apr 2017 00:00:00 +0530 Sat, 17 Jun 2017 11:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344458 Amounts awarded under section 28 of the Land Acquisition Act, 1894 were treated as compensation, not interest, for the purpose of section 194A of the Income-tax Act, 1961. On that basis, tax deduction at source from such amounts was impermissible, and any deduction already made was required to be refunded to the claimant. The court also followed the earlier Division Bench view on the same question, confirming that compensation paid under section 28 does not attract TDS as interest. Case-Laws Income Tax Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344458