Case Law Analysis
|Bombay High Court
Section 96 RFA 2013 | Absolute Tax Exemption on Land Acquisition Compensation Overrides TDS Under Income Tax Act : Bombay HC
Bombay High Court rules that compensation awarded under the National Highways Act, 1956, is immune from TDS deductions due to the absolute tax exemption under Section 96 of the Right to Fair Compensation Act, 2013. The ruling reinforces that arbitral awards under land acquisition laws are judgment-debts, shielding landowners from unilateral tax deductions.