Section 194A TDS not deductible on Interest  on Enhanced Compensation under LA Act 

Land Acquisition Office Vs DCIT (TDS) (ITAT Delhi) The issue for consideration is whether the impugned interest received by the land owners on enhanced compensation is ‘income from other sources’ under section 56 of the Act attracting the TDS provision enshrined under section 194A of the Act. In the assessment proceedings for the assessment year 2012-13 the assessee submitted before the Ld. AO that no TDS is required to be deducted on the interest payments which fall under section 28 of the LA Act relying on the decision of the Hon’ble Jurisdictional High Court in the case of Jagmal Sing...