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 / Co

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