https://www.taxtmi.com/caselaws?id=798117 Land-acquisition compensation payable under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 is treated as not subject to income-tax deduction. TDS deducted from such compensation is refundable to legal heirs. Non-filing of returns for the relevant assessment year and the absence of a condonation application do not by themselves defeat the refund claim, where the heirs can seek condonation and file the prescribed return. On receipt of the required application and return, the delay should be condoned, the return processed, and the TDS refunded. en-us Wed, 19 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798117 Land-acquisition compensation payable under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 is treated as not subject to income-tax deduction. TDS deducted from such compensation is refundable to legal heirs. Non-filing of returns for the relevant assessment year and the absence of a condonation application do not by themselves defeat the refund claim, where the heirs can seek condonation and file the prescribed return. On receipt of the required application and return, the delay should be condoned, the return processed, and the TDS refunded. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798117