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    <title>TDS Deduction on Enhanced Property Compensation Challenged; Excludes Agricultural Land; Refunds via Assessing Officer Possible.</title>
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    <description>TDS on enhanced compensation - whether the compensation is paid for property other than agricultural land or otherwise - Since the Land Acquisition Collector had deducted the tax at source and deposited the same with the Income Tax Department, appellants asked to approach AO for refund, if eligible - SC</description>
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      <description>TDS on enhanced compensation - whether the compensation is paid for property other than agricultural land or otherwise - Since the Land Acquisition Collector had deducted the tax at source and deposited the same with the Income Tax Department, appellants asked to approach AO for refund, if eligible - SC</description>
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