TDS not deductible on National Highway Land Acquisition Compensation: Bombay HC

Tukaram Kana Pawara Vs Project Director Project Implementation Unit (Bombay High Court) No TDS on National Highway Land Acquisition Compensation as Section 96 Grants Statutory Tax Exemption; Executing Court Cannot Order TDS Deduction Because Compensation Award Is Exempt From Income Tax; Compensation Must Be Paid in Full Because Arbitral Award Becomes a Judgment Debt; Full Land Acquisition Compensation Must Be Released Because Section 96 Overrides TDS Provisions; TDS on National Highway Compensation Invalid Because Income Tax Exemption Is Statutorily Guaranteed. In this batch of writ petitions,...