TMI Blog2012 (1) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... TTAL, J. 1. The petitioners have approached this Court by way of instant petition under Articles 226/227 of the Constitution of India for a direction to the respondents to refund the tax deducted at source on the amount of the land acquisition compensation which is exempted from deduction under Section 194LA of the Income Tax Act, 1961 (in short the Act ) along with interest on the said amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the 1894 Act and the references were accepted with costs vide award dated 11.8.2009. They filed execution proceedings as the tax was deducted at source under Section 194A of the Act. Hence, the present writ petition. 3. We have heard learned counsel for the parties. 4. It is not in dispute that the payment which has been released to the petitioners is on account of interest paid by the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants related to amount of enhanced compensation and also interest thereupon, this Court considering similar matter in Kulwant Rai and others v. State of Haryana and others, CWP No. 10333 of 2011 decided on 2.6.2011, noticed that the interest element on enhanced compensation was taxable in the year of receipt and in such a situation, the petitioners were required to file the income tax returns as t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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