https://www.taxtmi.com/caselaws?id=351044 In compulsory acquisition matters, whether tax at source is deductible from compensation or enhanced compensation depends on the Income-tax Act framework, including whether the land is agricultural and how compensation and interest are treated. The factual inquiry must be made by the Assessing Officer on the basis of the returns filed by the claimants, because entitlement to exemption or refund turns on the facts of each case. A direction requiring the Land Acquisition Collector to decide deductibility and refund was inconsistent with that statutory scheme and was set aside. The claim for refund must therefore be pursued before the Assessing Officer, with the applicable provisions on interest on compensation also taken into account. en-us Fri, 15 Sep 2017 00:00:00 +0530 Sat, 21 Feb 2026 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351044 In compulsory acquisition matters, whether tax at source is deductible from compensation or enhanced compensation depends on the Income-tax Act framework, including whether the land is agricultural and how compensation and interest are treated. The factual inquiry must be made by the Assessing Officer on the basis of the returns filed by the claimants, because entitlement to exemption or refund turns on the facts of each case. A direction requiring the Land Acquisition Collector to decide deductibility and refund was inconsistent with that statutory scheme and was set aside. The claim for refund must therefore be pursued before the Assessing Officer, with the applicable provisions on interest on compensation also taken into account. Case-Laws Income Tax Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351044