2026 (6) TMI 1509

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....8876<br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 15-6-2026<br>Writ Petition No. 35685 of 2025 (LA - RES) C/W Writ Petition No. 34653 of 2025 (LA - RES) Writ Petition No. 35970 of 2025 (LA - RES) - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE R. NATARAJ For the Petitioners : Sri. Raju Bhat, Advocate. For the Respondents : Sri. Aditya Diwakar, Additional Government Ad....

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....ferred to as &#39;Act, 1894&#39; for short), followed by a final notification. (ii) The petitioners in W.P. Nos. 35970/2025 and 35685/2015 and in W.P. No. 34653/2025 contend that an award was passed on 23.07.2001 determining the compensation payable at a sum of Rs.&nbsp;60,000/- per acre, a sum of Rs.&nbsp;1,00,000/- per acre for rain-fed lands respectively. Being aggrieved by the said award, r....

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....ation sheet which disclosed that 10% of the compensation is deducted towards TDS under Section 194LA of the Income Tax Act, 1961. The petitioners claim that Section 194LA of the Income Tax Act, 1961 is not applicable to them, as they have lost their lands and that the interest awarded by the Court is statutory in nature and is intended to factor inflation. The petitioners therefore contend that a ....

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....te the fact that a similar question was considered by a Co-ordinate bench of this Court in W.P. No.&nbsp;26755/2025. 5. The learned counsel for the respondent No.&nbsp;2 does not dispute the aforesaid position of law. 6. The Apex Court in the case of Commissioner of Income-Tax, Faridabad Vs. Ghanshyam (HUF), 2009 (8) SCC 412, held that the interest awarded under Section 28 of the Land Acquis....