https://www.taxtmi.com/caselaws?id=423684 Compensation paid for land acquisition in connection with a public project is described as retaining the statutory exemption under the 2013 land acquisition framework even where the transfer is implemented through private negotiations and a sale deed, so tax deduction at source should not be made where Section 96 applies and Section 46 is not attracted. The text also explains that, if TDS is wrongly deducted, the deductor should file a correction statement and the Department should process it so the deductee can obtain credit and refund-related relief under 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 Compensation paid for land acquisition in connection with a public project is described as retaining the statutory exemption under the 2013 land acquisition framework even where the transfer is implemented through private negotiations and a sale deed, so tax deduction at source should not be made where Section 96 applies and Section 46 is not attracted. The text also explains that, if TDS is wrongly deducted, the deductor should file a correction statement and the Department should process it so the deductee can obtain credit and refund-related relief under 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