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Karnataka HC Quashes TDS Refund on Land Acquisition Over Suppression; ₹5L Cost
Case Law Details
- Case Name
- ITO Vs Smt. Supriya S. Shetty (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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ITO Vs Smt. Supriya S. Shetty (Karnataka High Court)
Karnataka HC Sets Aside Order Granting TDS Refund on Land Acquisition Compensation Due to Suppression of Material Facts; ₹5 Lakh Costs Imposed
The Karnataka High Court allowed the Department’s writ appeal and set aside the order of the Single Judge directing refund of TDS deducted from land acquisition compensation. The assessee had contended that compensation received for acquisition of land under the National Highways Act was exempt from income tax in view of Section 96 of the RFCTLARR Act, 2013, and therefore the TDS ...
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