https://www.taxtmi.com/caselaws?id=423684 The Court held that the compensation paid to the petitioner for land acquisition was exempt from income tax under Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013. The respondent was directed to refund the tax deducted at source and file a correction statement stating that TDS was not liable to be deducted. The Income Tax Department was instructed to process the refund, and the parties were directed to take necessary steps for the refund in accordance with the Income Tax Act and Rules. en-us Thu, 09 Jun 2022 00:00:00 +0530 Thu, 07 May 2026 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423684 The Court held that the compensation paid to the petitioner for land acquisition was exempt from income tax under Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013. The respondent was directed to refund the tax deducted at source and file a correction statement stating that TDS was not liable to be deducted. The Income Tax Department was instructed to process the refund, and the parties were directed to take necessary steps for the refund in accordance with the Income Tax Act and Rules. Case-Laws Income Tax Thu, 09 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423684