https://www.taxtmi.com/caselaws?id=777342 TDS was deducted under an incorrect provision on compensation paid for compulsory acquisition of agricultural land; the correct characterisation is a bank interest-type deduction error, giving rise to an entitlement to interest on the refund. The High Court directed respondent to pay interest on the refunded TDS from date of deposit until refund under the statutory refund mechanism, and that relief remained intact when the subsequent challenge was dismissed. The Supreme Court challenge failed, leaving the interest-directed refund obligation enforceable against the respondent. en-us Mon, 25 Aug 2025 00:00:00 +0530 Tue, 10 Feb 2026 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777342 TDS was deducted under an incorrect provision on compensation paid for compulsory acquisition of agricultural land; the correct characterisation is a bank interest-type deduction error, giving rise to an entitlement to interest on the refund. The High Court directed respondent to pay interest on the refunded TDS from date of deposit until refund under the statutory refund mechanism, and that relief remained intact when the subsequent challenge was dismissed. The Supreme Court challenge failed, leaving the interest-directed refund obligation enforceable against the respondent. Case-Laws Income Tax Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777342