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    <description>Compensation payable for compulsory acquisition of land was treated as not attracting tax deduction at source, and any amount deducted on that account was refundable to the land owners. The court applied the settled position that no TDS is leviable on land acquisition compensation, so the deducted amount had to be returned to the petitioners.</description>
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      <description>Compensation payable for compulsory acquisition of land was treated as not attracting tax deduction at source, and any amount deducted on that account was refundable to the land owners. The court applied the settled position that no TDS is leviable on land acquisition compensation, so the deducted amount had to be returned to the petitioners.</description>
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