https://www.taxtmi.com/caselaws?id=780580 Issuance of TDR certificates in lieu of land acquisition compensation was treated, at least prima facie, as outside Section 194LA because the provision was construed in light of surrounding words and the statutory scheme for payments in kind. The Court accepted a prima facie distinction between monetary compensation and discharge through TDR certificates, and on that basis held that TDS did not clearly apply to such in-kind compensation. That prima facie view also justified interim protection against enforcement of the demand, notice and penalty proceedings pending the writ petition. en-us Tue, 14 Oct 2025 00:00:00 +0530 Sat, 01 Nov 2025 08:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780580 Issuance of TDR certificates in lieu of land acquisition compensation was treated, at least prima facie, as outside Section 194LA because the provision was construed in light of surrounding words and the statutory scheme for payments in kind. The Court accepted a prima facie distinction between monetary compensation and discharge through TDR certificates, and on that basis held that TDS did not clearly apply to such in-kind compensation. That prima facie view also justified interim protection against enforcement of the demand, notice and penalty proceedings pending the writ petition. Case-Laws Income Tax Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780580