UNION OF INDIA AND ORS MINISTTY OF FINANCE DEPARTMENT OF REVENUE SECRETARY vs HARI SINGH AND ORS — C.A. No. 15041/2017

Summary of C.A. No. 015041/2017 The Supreme Court allowed multiple consolidated appeals concerning tax deduction at source (TDS) on land acquisition compensation. The court set aside High Court directions requiring Land Acquisition Collectors to determine if land was agricultural, instead directing respondents to file returns before Assessing Officers claiming refunds of TDS deducted on agricultural land compensation. The court mandated Assessing Officers determine land status under Income Tax Act definitions and ordered future Land Acquisition Collectors to provide advance notice to claimants regarding tax liability before deduction. This case analysis is maintained by casestatus.in based on publicly available court records.