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Case Law Details

Case Name : Leela Bhagwansing Advani Vs Union of India (Bombay High Court)
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Leela Bhagwansing Advani Vs Union of India (Mumbai High Court)- Argument of the petitioners is that under Section 12(2) of the Land Acquisition Act, the compensation was payable to the petitioners immediately after the Award dated 30th May 1995. It is contended that if the amount of compensation was paid immediately after the Award, then there would have been no question of deducting tax at source under Section 194LA of the Act, because the said Section 194LA was not on the statute book on the date of the Award i.e. 30th May 1995 and that the s

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0 Comments

  1. SRINIVASAN says:

    I need the Supreme Court Judgement on TDS on the Compensation amount in Land Acquisition. Is the principle is also liable for TDS?

    Srinivasan

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