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TMI Blog2003 (11) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... and the balance amount alone should have been disbursed to the party - Section 194L was in the Income-tax Act for a period from June 1, 1999, till June 1, 2000. In view of the proviso added to section 194L, no deduction need be made from the amount with effect from June 1, 2000 - When the notice was issued for return of the amount in view of the proviso which has come into effect from June 1, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt had been disbursed to the petitioner. Thereafter, the Land Acquisition Officer issued exhibit P1 notice dated August 12, 2003, directing refund of 10 per cent. of the amount and also surcharge on the above amount. The above notice issued by the Land Acquisition Officer is under challenge at the instance of the petitioner. Heard learned counsel for the petitioner, the learned Government Plead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome-tax on income comprised therein : Provided that no deduction shall be made under this section where the amount of such payment or, as the case may be, the aggregate amount of such payments to a resident during the financial year does not exceed one hundred thousand rupees: Provided further that no deduction shall be made under this section from any payment made on or after the 1st day of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-tax Act for a period from June 1, 1999, till June 1, 2000. In view of the proviso added to section 194L, no deduction need be made from the amount with effect from June 1, 2000. Admittedly, no amount was withheld in pursuance of the above provision the entire amount was disbursed. When the notice was issued for return of the amount in view of the proviso which has come into effect from June 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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