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2009 (12) TMI 964 - HC - Income TaxTDS u/s 194A - Motor Accidents Claims - deduction at source of income tax payable on the interest received by the claimant on the compensation - HELD THAT:- The present claim petition was filed some time in the year 2001 and we see no reason why the amount that is sought to be withdrawn today, should be taken to have accrued all at once on the passing of the award and not year to year. Accordingly, we direct that the following procedure as laid down in the case of Hansaguri [2006 (10) TMI 383 - GUJARAT HIGH COURT] shall be followed in the present case and in all the similar cases arising in future before the Motor Accidents Claims Tribunal. Order Accordingly. The Civil application stands disposed of.
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