https://www.taxtmi.com/caselaws?id=472394 Income tax or tax deduction at source cannot reduce compensation payable for compulsory land acquisition where no material justifies withholding. Earlier land-acquisition rulings establish that enhanced compensation remains payable without such deductions. Amounts withheld from enhanced compensation on this basis must be released, with release directed within three months. The principle prevents tax withholding from diminishing the compensation due to persons whose land has been compulsorily acquired. en-us Mon, 10 Aug 2026 00:00:00 +0530 Fri, 09 Oct 2026 21:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472394 Income tax or tax deduction at source cannot reduce compensation payable for compulsory land acquisition where no material justifies withholding. Earlier land-acquisition rulings establish that enhanced compensation remains payable without such deductions. Amounts withheld from enhanced compensation on this basis must be released, with release directed within three months. The principle prevents tax withholding from diminishing the compensation due to persons whose land has been compulsorily acquired. Case-Laws Income Tax Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472394