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 pet

Please become a Premium member. If you are already a Premium member, login here to access the full content.