https://www.taxtmi.com/caselaws?id=351090 TDS deducted from compensation for acquired land was directed to be examined by the Assessing Officer on the true character of the land, with refund available where the land is found to be agricultural and statutory conditions are satisfied. The Court also directed that the treatment of interest paid under Section 28 of the Land Acquisition Act, 1894 must be determined in accordance with the applicable legal position. Earlier direction for refund of TDS to the Land Acquisition Collector was set aside, while completed refunds were left undisturbed. Limitation was held not to bar timely consequential action taken in line with the Court's directions. en-us Fri, 10 Nov 2017 00:00:00 +0530 Sat, 18 Nov 2017 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351090 TDS deducted from compensation for acquired land was directed to be examined by the Assessing Officer on the true character of the land, with refund available where the land is found to be agricultural and statutory conditions are satisfied. The Court also directed that the treatment of interest paid under Section 28 of the Land Acquisition Act, 1894 must be determined in accordance with the applicable legal position. Earlier direction for refund of TDS to the Land Acquisition Collector was set aside, while completed refunds were left undisturbed. Limitation was held not to bar timely consequential action taken in line with the Court's directions. Case-Laws Income Tax Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351090