Section 96 Overrides Income Tax for Post-2014 Land Acquisitions

Smt. Supriya S. Shetty Vs Union of India (Karnataka High Court) NH Land Acquisition Compensation Fully Exempt: Karnataka HC Says No Tax & No TDS After 01.01.2014- Section 96 Wins Again: HC Quashes TDS Demands on Highway Acquisition Compensation Background & Context Petitioner Supriya S. Shetty challenged the action of authorities in deducting / demanding TDS on compensation paid for acquisition of land for National Highway purposes. The acquisition proceedings were conducted by NHAI / Competent Authority but awards were passed after 01.01.2014, the date on which the RFCTLARR Act, 201...