Punjab & Haryana H.C : Whether the interest accrued on the delayed payment of enhanced amount of compensation would partake of the character of compensation taken from ‘agricultural land’ and, therefore, is assessable to deduction of TDS ?
High Court Of Punjab & Haryana Sant Ram & Anr. vs. Union Of India & ORS. Section 2(14)(iii)(a), 2(14)(iii)(b), 194A, […]