Interest on Motor Vehicles Act compensation is non-taxable; TDS u/s 194A inapplicable. Court orders refund of deducted TDS.

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....TDS u/s 194A - Interest received on Compensation received under MV Act - the interest granted on compensation or enhanced compensation awarded by MACT or this Court from the date of filing of the claim petition till the date of passing of the award or judgment by High Court will not fall in the bracket of income and would not be exigible to tax. - TDS deducted by the respondents shall be refunded to the petitioner - HC....