Case Law Details
Case Name : Subhash Chander Kathuria Vs ITO (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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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 pet
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