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Case Law Details

Case Name : Oriental Insurance Co. Ltd. Vs Chief Commissioner of Income Tax (TDS) (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 4800 of 2021
Date of Judgement/Order : 05/04/2022
Related Assessment Year :
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Oriental Insurance Co. Ltd. Vs CCIT (TDS) (Gujarat High Court)

Conclusion: Interest paid for the delay in depositing the awarded amount allowed by the MACT in the accident case would not form part of the compensation and, therefore, would fall into the bracket of

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