2024 (9) TMI 737

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....sed to direct the MACP Tribunals across the state of Gujarat to follow uniform procedure for deduction of TDS in view of the judgment of R/Special Civil Application No.4800 of 2021, order dated 05/04/2022 as Annexure "E"; (C) YOUR LORDSHIPS be pleased to issue an appropriate writ / direction / order to quash and set aside the order at Annexure A issued by the Ld. Motor Accident Claims Tribunal and Special Court at Gondal in MACP Ex No 32/2023 dated 04/01/2024. (D) YOUR LORDSHIPS be pleased to as an ad- interim ex-parte relief to stay the impugned order at Annexure-A. (E) YOUR LORDSHIPS be pleased to pass such other and further orders may be deemed just and proper looking to the facts and circumstances of the case ....

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.... injury or on account of pain and suffering and such receipt is not by way of earning or profit. The award of compensation is on the principle of restitution to place the claimant in the same position in which he would have been as the loss of life or injury would not have been suffered. 74 Our final conclusion may be summarized as under: [a] The interest awarded by the Motor Accident Claim Tribunal u/s 171 of the Motor Vehicles Act 1988 is not taxable under the Income Tax Act, 1961. [b] The interest awarded in the motor accident claim cases from the date of the Claim Petition till the passing of the award, or in the case of Appeal, till the judgment of the High Court in such appeal, would not be exigible to tax, ....

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....awarded amount, would not form part of the compensation and, therefore, would fall in the bracket of interest income and would be exigible to tax under the normal provisions." 4. Learned advocate Mr.Rathin Raval for the petitioner submitted that the different Tribunals in the State of Gujarat are issuing different directions without considering the decision of this Court rendered in the case of The Oriental Insurance Company Ltd. vs. Chief Commissioner of Income Tax (supra) as stated above. He has invited our attention to three different orders passed by different Tribunals at Kachchh-Bhuj, Anand and Rajkot to point out that the different directions issued by the Tribunal to submit that in absence of any uniform order passed by the Tribu....