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2018 (11) TMI 1184 - HC - Income TaxTDS deducted on the amount of compensation payable to a land loser on acquisition of his land - Held that:- In view of the judgment in Commissioner of Income Tax versus Ghanshyam (HUF)[2009 (7) TMI 12 - SUPREME COURT] no TDS will be deducted on the amount of compensation payable to a land loser on acquisition of his land. Following that dictum, the amount deposited through TDS by respondent No. 3 with respondents No. 1 and 2 is required to be refunded to the petitioners. Accordingly, respondents No. 1 and 2 are directed to refund the deducted TDS amount to the petitioners within eight weeks in view of the TDS Certificates.
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