Case Law Details
Case Name : Seema Jagdish Patil Vs National Hi-Speed Rail Corporation Ltd. (Bombay High Court)
Appeal Number : Writ Petition No. 1049 of 2021
Date of Judgement/Order : 09/06/2022
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Seema Jagdish Patil Vs National Hi-Speed Rail Corporation Ltd. (Bombay High Court)
Section 96 read with Section 46 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 specifically exempts payment of income tax on an amount of compensation paid under the award and/or agreement. Accordingly, TDS not deductible.
Facts-
The main issue in the matter is that the petitioner assails an action on the part of the respondent No.1, the National Hi-Speed Rail Corporation Ltd., in deducting income tax at source from the compensation paid to the petitioner by the respondent No.1 for the acquisition of his land.
Conclusion-
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