TMI Blog2017 (6) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... o deduct TDS from the amount of compensation awarded under Section 28 of the Land Acquisition Act, 1894. - Decided in favour of assessee. - Special Civil Application No. 6443 of 2017 - - - Dated:- 25-4-2017 - Anant S. Dave And A. Y. Kogje, JJ. Himanshukumar B Patel, Advocate, Mr Av Prajapati, Advocate for the Petitioner ORDER ( Per : Honourable Mr. Justice Anant S. Dave ) 1 In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Reference Court for its onwards payment to the Petitioners in connection with LAR Case No.529 to 543 of 2011, in the interest of justice. 3 Upon issuance of notice, learned AGP appearing for the respondents fairly concedes that, as on the date, the decision rendered by a Division Bench of this Court vide oral judgment dated 31.03.2016 [paras 13 and 14] in the case of Movaliya Bhikhu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 145A of the I.T. Act. The first respondent Income Tax Officer was, therefore, not justified in refusing to grant a certificate under section 197 of the I.T. Act to the petitioner for nondeduction of tax at source, inasmuch as, the petitioner is not liable to pay any tax under the head income from other sources on the interest paid to it under section 28 of the Act of 1894. 14 The petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olved in this writ petition is no more res integra and is answered in the case of Movaliya Bhikhubhai Balabhai [supra]. The above decision is made applicable by Sardar Sarovar Narmada Nigam Limited and Chief General Manager [Accounts] of Sardar Sarovar Narmada Nigam Limited intimated to all concerned offices not to deduct TDS from the amount of compensation awarded under Section 28 of the Land Acq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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