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1. TDS on compensation and interest awarded by the Motor Accident Claims - Compensation cannot be categorized or even described as income - TDS is not liable to be deducted - HC

2. TDS u/s 194A - Interest received on Compensation received under MV Act - the interest granted on compensation or enhanced compensation awarded by MACT or this Court from...

3. Enhanced Compensation – Interest on enhanced compensation - Waiver of Interest - assessee was entitled for waiver of interest till the date of receipt of enhanced...

4. TDS liability u/s 194A - Interest received on compensation for agricultural land - Award of Compensation - It is infact an enhanced compensation - No TDS liability.

5. Insurance company deducted TDS on interest payable to claimant u/s 194 whereas the TDS was not required to be deducted - Claimant is entitled to received full amount of...

6. The case pertains to the levy of interest u/s 234C for failure on the part of the payer to deduct tax deducted at source (TDS) u/ss 196D and 194LD. The key points are:...

7. Validity of deduction of TDS u/s 194A on interest - Motor Accident Claims - Enhanced Principal - The Insurance Company is directed to pay the TDS amount deducted on the...

8. TDS on interest arising from Motor Accidents Claim - Validity of the order of the Motor Accidents Claims Tribunal issuing directions to refund by the Insurance Company...

9. TDS u/s 194A OR 194C - short deduction of TDS - compensation paid by the assessee for breach of contract u/s.40(a)(ia) - If at all there is shortfall in TDS deducted by...

10. Liability of Insurance Company to deduct income tax at source (TDS) on the interest paid on the compensation paid under Motor Vehicles Act, 1988 - the interest paid...

11. Characterization of receipt - interest received by the assessee u/s 28 and 34 of the Land Acquisition Act, 1894 - The Delhi High Court, in a case concerning the...

12. TDS u/s 194A - interest on enhanced compensation cannot be taxed all in a lump sum as having accrued on the date on which the Court passes order for enhanced...

13. Prosecution for commission of offence u/s 276B r/w 278B - Sanction u/s 279(1) - TDS deducted but not deposited in time - The amount has already been deposited with...

14. Interest on enhanced compensation is liable to be taxed under S. 56 even when compensation is treated as agricultural income and is not covered by Section 45

15. TDS u/s 194LA - compensation amount paid on account of acquisition of land - High Court concluded that, after looking at from any angle, as long as the award is made...