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Section 96 Overrides Income Tax for Post-2014 Land Acquisitions
Case Law Details
- Case Name
- Smt. Supriya S. Shetty Vs Union of India (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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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 ...


