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Ashok Kumar Versus State of Haryana And Another

2016 (3) TMI 754 - PUNJAB & HARYANA HIGH COURT

TDS on the enhanced amount compensation - whether the character and nature of the land was not agricultural? - Held that:- The finding arrived at by the trial court is not justifiable and against the revenue record. As per jamabandi Annexure P-1 the .....

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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 aforementioned facts, the matter is required to be re-apprai .....

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adan Pal, Adv ORDER Amit Rawal, J (Oral) The petitioner-decree holder is aggrieved of the order whereby execution application has been dismissed on the ground that the character and nature of the land was not agricultural and therefore, the act of th .....

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40 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 .....

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a girdawari have not been noticed by the court below in holding that the land was not agricultural and therefore Section 194-A of the Income Tax Act, 1961 would not come into play, therefore, the payment of enhanced compensation was not liable to be .....

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ure P-1 the nature of the land is Chahi Nehri (agricultural). 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 RA-CR No. 46-CII of 2014 i .....

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f any representation of Union, failed to take note of an amendment in the Income Tax Act. The said provision made interest component assessed on additional amount on land acquisition awards under Section 28 of the Land Acquisition Act as taxable. The .....

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JT 445 to hold that the interest awarded on enhanced compensation is not taxable. The effect of the judgment has been statutorily abrogated by virtue of the amendment. The award of the Collector itself has been passed subsequent to the amendment on .....

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