Case Law Details
Case Name : Land Acquisition Officer Vs DCIT (TDS) (ITAT Delhi)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
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Land Acquisition Officer Vs DCIT (TDS) (ITAT Delhi)
In the case of Land Acquisition Officer vs. DCIT (TDS), the Delhi ITAT ruled that interest awarded under Section 28 of the Land Acquisition Act (LA Act) does not attract TDS under Section 194A of the Income-tax Act, 1961. The appeal pertained to the assessment year 2013-14, involving proceedings under Sections 201(1) and 201(1A) of the Act. The ITAT overturned the Revenue’s claim that TDS at 20% was mandatory for recipients without a PAN, affirming that
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