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2017 (6) TMI 729 - HC - Income TaxTDS u/s 194(A) - TDS on compensation amount awarded under Section 28 of The Land Acquisition Act, 1894 - Held that:- The law laid down in the case of Movaliya Bhikhubhai Balabhai [2016 (5) TMI 488 - GUJARAT HIGH COURT ] is squarely applicable to the facts of the present case wherein held not to deduct TDS from the amount of compensation awarded under Section 28 of the Land Acquisition Act, 1894. - Decided in favour of assessee.
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