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2014 (5) TMI 1200 - PUNJAB AND HARYANA HIGH COURTDeduction of TDS - disbursal of compensation for land acquired - agricultural land - whether the Government was justified in deducting tax at source while disbursing compensation for land acquired under the Land Acquisition Act, 1894? HELD THAT:- This issue is not res integra and has been settled by this Court and more recently the issue has been examined in JAGMAL SINGH, SATBIR SINGH VERSUS STATE OF HARYANA AND ANOTHER [2013 (7) TMI 774 - PUNJAB & HARYANA HIGH COURT] where it was held that While any deduction made under TDS will not cause any serious prejudice even if the amount ought not to have been deducted by enabling a party applying for refund, if, it might involve a large number of cases, it shall be quite unnecessary for land owners to be directed to apply for income tax for refund in every case. Such a requirement is a needless circuitous exercise. The matter is squarely covered by the aforesaid pronouncement. There would be no need to hear the State on the matter which has been already decided by this Court. Compensation for acquired land would not suffer Tax Deduction at Source (TDS) - petition allowed.
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