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Documents citing Land Acquistion Office, Gurgaon vs Dcit (Tds), Gurgaon on 22 March, 2022

Om Prakash ,Ballabgarh vs Pcit, Faridabad on 26 March, 2025

5) That having regards to the facts and circumstances of the case, the Ld. Pr. Commissioner of Income Tax was not justified on facts and in law in not following the judgement of the Hon'ble ITAT Delhi in the case of Land Acquisition Office, Gurgaon Vs. DCIT(TDS), Gurgaon dated 22.03.2022 (ITA Nos. 39, 40 and 41/Del/2021) [ITAT Delhi] where it is held that no TDS is liable is to be deducted on the amount of interest received U/s 28 of the Land Acquisition Act, 1894 as it is a part of compensation for compulsory acquisition of agricultural land of the assessee.
Income Tax Appellate Tribunal - Delhi Cites 34 - Cited by 0 - Full Document
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