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TMI Blog2019 (5) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... in WP(C) No. 13960/2018 the TDS amount deducted on or before 31st May, 2019 together with simple interest at 6% p.a. from the date of deduction of the TDS amount till the date of payment, which should not be later than 31st May, 2019. If the refund is delayed beyond that period simple interest at 9% p.a. will be paid by the CALA on the said sum for the period of delay. Petition disposed off. - W.P.(C) 13960/2018 & CM Appl.No. 54669/2018 and W.P.(C) 753/2019 & CM Appl.No. 3279/2019 - - - Dated:- 16-5-2019 - S. MURALIDHAR AND I.S. MEHTA JJ. Petitioners Through: Mr. Akhil Sachar Ms. Sunanda Tulsyan, Advocates Respondents Through: Mr. Yeeshu Jain Ms. Jyoti Tyagi, Advocates for Respondent No.1 Mr. Kirtiman Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to ten per cent of such sum as income-tax thereon: 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 two lakh and fifty thousand rupees: 4. A doubt arose whether in view of Section 96 of the 2013 Act, compensation payable for acquisition of land other than agricultural land was amenable to income tax? The Central Board of Direct Tax ( CBDT ) sought to clarify the position by issuing on 25th October 2016, paras 2 and 3 of which read as under: 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r non-agricultural land, no income tax would be levied on the compensation amount. 6. The position has now been made even more explicit by the introduction, with effect from 1st April 2017, of the second proviso to Section 194 LA which reads as under: Provided further that no deduction shall be made under this section where such payment is made in respect of any award or agreement which has been exempted from levy of income-tax under section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013. 7. In view of the clear legal position as far as the present two cases are concerned, the compensation having been determined to be paid to each of the Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y can be fastened on either of them. 10. In that view of the matter, a direction is issued to CALA to refund to the Petitioners in WP(C) No. 13960/2018 the TDS amount deducted on or before 31st May, 2019 together with simple interest at 6% p.a. from the date of deduction of the TDS amount till the date of payment, which should not be later than 31st May, 2019. If the refund is delayed beyond that period simple interest at 9% p.a. will be paid by the CALA on the said sum for the period of delay. 11. The Court clarifies that it is not expressing an opinion on whether the land acquired is agricultural land or not since that is not relevant to the issue at hand. 12. The petitions and pending applications are disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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