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2019 (5) TMI 1279 - DELHI HIGH COURTWhether compensation payable for acquisition of land under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 is amenable to income tax and if so whether at the time of payment of compensation there is a requirement for deduction of Tax at Source (TDS)? - HELD THAT:- The compensation having been determined to be paid to each of the Petitioners under the 2013 Act is not liable for deduction of Income Tax, much less TDS. A direction is issued to refund to the Petitioners in WP(C) No. 13960/2018 the TDS amount deducted on or before 31st May, 2019 together with simple interest at 6% p.a. from the date of deduction of the TDS amount till the date of payment, which should not be later than 31st May, 2019. If the refund is delayed beyond that period simple interest at 9% p.a. will be paid by the CALA on the said sum for the period of delay. Petition disposed off.
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