https://www.taxtmi.com/caselaws?id=175760 The Commission held that Ghaziabad Development Authority (GDA) was incorrect in deducting Tax Deducted at Source (TDS) from the interest payable to the Complainant, as the interest awarded was considered compensation for delay and deficiency in service, not taxable under Section 194-A of the Income Tax Act. The Commission directed GDA to refund the deducted amount with interest, upheld the State Commission's order for refund and compensation, and dismissed GDA's revision petition. en-us Wed, 18 Sep 2002 00:00:00 +0530 Fri, 04 Dec 2015 15:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175760 The Commission held that Ghaziabad Development Authority (GDA) was incorrect in deducting Tax Deducted at Source (TDS) from the interest payable to the Complainant, as the interest awarded was considered compensation for delay and deficiency in service, not taxable under Section 194-A of the Income Tax Act. The Commission directed GDA to refund the deducted amount with interest, upheld the State Commission's order for refund and compensation, and dismissed GDA's revision petition. Case-Laws Indian Laws Wed, 18 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175760