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TMI Blog2018 (12) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... MACHAL PRADESH HIGH COURT] - in view of abovesaid decision, deduction of income tax by petitioner/Insurance Company on the awarded compensation and interest accrued thereon is illegal and is contrary to the law of land. This petition is disposed of directing respondent No. 3 Income Tax Officer, Sector 2, Panchkula to refund the TDS to the petitioner/Insurance Company within ten weeks from date of receiving information thereof, which shall be supplied by petitioner/Insurance Company within two weeks from today, as per Rules applicable. - CMPMO No. 330 of 2018 - - - Dated:- 25-10-2018 - Mr Vivek Singh Thakur, J. For The Petitioner : Mr.Rama Kant Sharma, Senior Advocate, with Mr.Dinesh Bhatia, Advocate For The Respondent : Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 3 of the Workmen Compensation Act (now Employees Compensation Act) for compensation on account of death of Shri Rattan Singh, who, while working as a cleaner/conductor, died in an accident, dated 18th October, 2009. The Commissioner allowed the petition on 28th September, 2012, by awarding a sum of ₹ 3,94,135/alongwith 12% interest with effect from 18th November, 2009 till its deposit. The petitionerinsurance company, being the insurer, was directed to indemnify the insured. 3. In pursuance to the award, the petitionerinsurance company deposited a sum of ₹ 5,32,007/, in the Court of the Commissioner after deducting an amount of ₹ 34,468/towards TDS (20%) on interest component payable on the compensation amount, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of India and others, and other connected matters vide decision dated 3rd June, 2015. The same principle will be applicable in the present case also. 7. Therefore, in view of abovesaid decision, deduction of income tax by petitioner/Insurance Company on the awarded compensation and interest accrued thereon is illegal and is contrary to the law of land. 8. In view of above discussion, this petition is disposed of directing respondent No. 3Income Tax Officer, Sector2, Panchkula to refund the TDS to the petitioner/Insurance Company within ten weeks from date of receiving information thereof, which shall be supplied by petitioner/Insurance Company within two weeks from today, as per Rules applicable. 9. The amount deposited with the I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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