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The SC dismissed the Special Leave Petition filed by the petitioners for gross unexplained delay of 457 days and on merits, thereby upholding the High Court's grant of relief. The HC had directed the respondent to allow interest on the refund claim relating to compensation for acquisition of the petitioners' agricultural land, holding that TDS was wrongly deducted under s.194C instead of s.194A and that interest under s.244A of the Act, 1961 is payable from the date of deposit of TDS until actual refund; that direction was to be implemented within 12 weeks. The SLP is dismissed; the HC order directing interest payment remains binding and executable.
The SC dismissed the Special Leave Petition filed by the petitioners for gross unexplained delay of 457 days and on merits, thereby upholding the High Court's grant of relief. The HC had directed the respondent to allow interest on the refund claim relating to compensation for acquisition of the petitioners' agricultural land, holding that TDS was wrongly deducted under s.194C instead of s.194A and that interest under s.244A of the Act, 1961 is payable from the date of deposit of TDS until actual refund; that direction was to be implemented within 12 weeks. The SLP is dismissed; the HC order directing interest payment remains binding and executable.
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