HC directs AO to grant credit of TDS on NHAI compensation

Subhash Chander Kathuria Vs ITO (Delhi High Court) Introduction: In the recent case of Subhash Chander Kathuria Vs ITO, the Delhi High Court dealt with a situation where the tax authorities failed to provide credit for Tax Deducted at Source (TDS) on compensation received from the National Highways Authority of India (NHAI). Analysis: The case arose from the acquisition of the petitioner’s land by NHAI, which paid compensation and interest to the petitioner. NHAI deducted tax at source for both the principal amount and the interest. However, an error was noted in the TDS deposited for th...