2017 (1) TMI 1713

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....espondent. ORDER Petitioner was awarded a contract by the National Highways Authority for construction of four lane road Jhansi- to Lakhnadon as per detail indicated in the writ petition by a contract entered into on 09-04-2006. In the execution of the contract while making payment of bills certain tax as imposed was to be paid was deducted and deposited with the competent authority of the reven....

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.... has been filed. 2. Shri Sanjay Lal, learned counsel for respondent nos. 1 and 2 submits that merely because the tax was not liable to be paid, if the TDS was refunded ipso facto on such consideration the entire interest amout deposited cannot be refunded. Refund of interest has to be undertaken in accordance to the statutory provisions applicable and after examining the same only a decision can ....