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2017 (12) TMI 261 - HC - Income TaxTDS u/s 194A - Motor Accident Claims paid by the respondent Insurance Company after deducting @ 20% TDS as the pancard of the applicant was not available - refund of such amount from the Income Tax DepartmentHeld that:- In the present case, the petitioner – Insurance Company deducted TDS amount from the interest accrued on awarded amount and deposited the TDS amount with Income Tax Department. The claimant – respondent No.1 filed Execution Application before the Tribunal wherein the learned Tribunal issued attachment warrant against the Insurance Company. In the present case, the petitioner – Insurance Company is not justified in deducting at source in view of the guideline issued in Hansaguri’s case(2006 (10) TMI 383 - GUJARAT HIGH COURT). Therefore, it is of the view that it is for the Insurance Company to approach the Income Tax Department for refund and not the original claimants.
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