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    <title>2013 (9) TMI 1296 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Division Bench upheld the tax deduction at source on interest for delayed compensation in agricultural land acquisition, deeming it valid under the Income Tax Act, 1961. The Court advised the petitioners to address the tax liability through income tax returns and seek refunds for any excess tax deducted through proper legal channels. The writ petitions were dismissed on grounds of alternative remedies, allowing the petitioners to claim refunds if necessary under the Income Tax Act, 1961.</description>
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    <pubDate>Fri, 06 Sep 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=306873</link>
      <description>The Division Bench upheld the tax deduction at source on interest for delayed compensation in agricultural land acquisition, deeming it valid under the Income Tax Act, 1961. The Court advised the petitioners to address the tax liability through income tax returns and seek refunds for any excess tax deducted through proper legal channels. The writ petitions were dismissed on grounds of alternative remedies, allowing the petitioners to claim refunds if necessary under the Income Tax Act, 1961.</description>
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      <pubDate>Fri, 06 Sep 2013 00:00:00 +0530</pubDate>
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