{"id":1124,"date":"2018-05-31T13:24:52","date_gmt":"2018-05-31T13:24:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/uoi-v-hari-singh-2018-254-taxman-126-sc\/"},"modified":"2018-07-02T09:44:52","modified_gmt":"2018-07-02T09:44:52","slug":"uoi-v-hari-singh-2018-254-taxman-126-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/uoi-v-hari-singh-2018-254-taxman-126-sc\/","title":{"rendered":"UOI  v. Hari Singh (2018) 254 Taxman 126 \/ 166 DTR 176\/ 302 CTR 48 ( SC)\/ITO v. Movaliya  Bhikubhai Balabhai (2018) 254 Taxman 126 \/ 166 DTR 176\/ 302 CTR 458 (SC)"},"content":{"rendered":"<p>Court held that\u00a0 it is Assessing Officer who has to come to conclusion whether land is agricultural land or not. Accordingly\u00a0 where Land Acquisition Collector while disbursing compensation, had deducted tax at source and deposited same with Income Tax Department, better course of action, which was in consonance with provisions of Act, for assessee should have been to approach concerned Assessing Officer and raise issue that no tax was payable on compensation\/enhanced compensation received by them as their land was agricultural land.Court also held that\u00a0\u00a0 in future, Land Acquisition Collectors shall follow the procedure as stipulated by the High Court of Kerala in\u00a0<em>Nalini\u00a0<\/em>v<em>. Dy. Collector, Land Acquisition<\/em>\u00a0[2006 (4) ILR Kerala 229<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194LA : Deduction at source &#8211; Compensation on acquisition of certain immoveable property \u2013 Where Land Acquisition Collector while disbursing compensation, had deducted tax at source and deposited same with Income Tax Department, better course of action, which was in consonance with provisions of Act, for assessee should have been to approach concerned Assessing Officer  and raise issue that no tax was payable on compensation\/enhanced compensation received by them as their land was agricultural land \u2013 Collector was directed to follow the procedure prescribed by Kerala High Court . [ S.197 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1124","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-i8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1124","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=1124"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1124\/revisions"}],"predecessor-version":[{"id":1584,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1124\/revisions\/1584"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1124"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1124"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}