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    <title>2011 (6) TMI 1032 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court held that the interest component of the enhanced compensation for acquired agricultural land was taxable, requiring the petitioners to file tax returns. They were permitted to adjust the tax deducted at source against their tax liability and seek refunds for any excess amount deducted. The court disposed of the writ petitions, allowing the petitioners to claim refunds in accordance with the Income Tax Act.</description>
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      <description>The court held that the interest component of the enhanced compensation for acquired agricultural land was taxable, requiring the petitioners to file tax returns. They were permitted to adjust the tax deducted at source against their tax liability and seek refunds for any excess amount deducted. The court disposed of the writ petitions, allowing the petitioners to claim refunds in accordance with the Income Tax Act.</description>
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