TMI Blog2017 (5) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... se wherein held as not to deduct TDS amount from the compensation awarded under Section 28. - Decided in favour of assessee - SPECIAL CIVIL APPLICATION NO. 7189 of 2017 - - - Dated:- 25-4-2017 - MR. ANANT S. DAVE AND MR. A.Y. KOGJE, JJ FOR THE PETITIONER : MR GM AMIN, ADVOCATE FOR THE RESPONDENT : ADVANCE COPY SERVED TO GP/PP ORAL ORDER (PER : HONOURABLE MR.JUSTICE ANANT S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be pleased to quash and set aside the clause No.5 of the memo of grant sanctioned by respondent No.1 dated 30.11.2016. [C] This Hon'ble Court may be pleased to direct the respondents to deposit entire amount of compensation as per the Judgment of the Hon'ble Reference Court with interest and be pleased to direct the respondents to disburse compensation without deducting T.D.S. to the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove decision, this Court held as under: 13 The upshot of the above discussion is that since interest under section 28 of the Act of 1894, partakes the character of compensation, it does not fall within the ambit of the expression interest as contemplated in section 145A of the I.T. Act. The first respondent Income Tax Officer was, therefore, not justified in refusing to grant a certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second respondent was not justified in deducting tax at source under section 194A of the I.T. Act in respect of such amount. The petitioner is, therefore, entitled to refund of the amount wrongly deducted under section 194A of the I.T. Act. 5 Thus, the issue involved in this writ petition is no more res integra and is answered in the case of Movaliya Bhikhubhai Balabhai [supra]. The above de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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