https://www.taxtmi.com/caselaws?id=800806 Income tax or TDS cannot be deducted from compensation payable for compulsory acquisition of land. This extends to the component forming part of enhanced compensation under Section 28 of the Land Acquisition Act, 1894. No lawful basis exists for withholding any portion of such compensation on account of income tax or TDS, requiring the compensation to be paid to landowners without those deductions. en-us Thu, 27 Aug 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800806 Income tax or TDS cannot be deducted from compensation payable for compulsory acquisition of land. This extends to the component forming part of enhanced compensation under Section 28 of the Land Acquisition Act, 1894. No lawful basis exists for withholding any portion of such compensation on account of income tax or TDS, requiring the compensation to be paid to landowners without those deductions. Case-Laws Income Tax Thu, 27 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800806