TMI Blog2016 (3) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... ral). There is no reflection that the property was gair mumkin. The executing court has misread the jamabandi and more so, in view of the ratio decidendi culled out in Jagmal Singh and another Vs. State of Haryana and another [2016 (3) TMI 733 - PUNJAB & HARYANA HIGH COURT] read as the TDS is only liable to be deducted on the enhanced amount and not on interest. Keeping in view the aforemention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -CII of 2014 in CR No. 7740 of 2012 decided on 2.2.2016 (Jagmal Singh and another Vs. State of Haryana and another) relying upon the judgment of Hon'ble Supreme Court in Commissioner of Income Tax, Faridabad Vs. Ghanshyam (HUF) Civil Appeal No. 4401 of 2009 decided on 16.7.209 reported in 2009 (9) JT 445 wherein it has been held that TDS would be charged on the enhanced amount compensation but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... more so, in view of the ratio decidendi culled out in RA-CR No. 46-CII of 2014 in CR No. 7740 of 2012 decided on 2.2.2016 (Jagmal Singh and another Vs. State of Haryana and another), which reads thus:- 1. The applications for review is sought by the Union of India on the plea that the orders passed by this Court in the absence of any representation of Union, failed to take note of an amendmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment in Attar Singh and others Versus State of Haryana and others, CWP No. 10125 of 2015 dated 3.9.2015 have reiterated the position of taxability on enhanced compensation under the Land Acquisition Act on the basis of the amendment and the fact of inapplicability of Ghanshyam 's case (supra), after the amendment to the statute. The decisions already rendered by the Court were parentally ..... X X X X Extracts X X X X X X X X Extracts X X X X
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