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Court rejects award-debtor's 10% TDS deduction, orders full payment to award-holder. The court held that the award-debtor's deduction of 10% as TDS from the awarded amount and paying the balance to the award-holder was against established ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Court rejects award-debtor's 10% TDS deduction, orders full payment to award-holder.
The court held that the award-debtor's deduction of 10% as TDS from the awarded amount and paying the balance to the award-holder was against established legal principles. The award-debtor was directed to pay the balance amount to the award-holder within a specified time frame, in line with the court's previous order. The reliance on a Notification from 2008 for the deduction was deemed unlawful, and the award-holder was entitled to receive the full awarded sum without any deductions.
Issues: The judgment deals with the issue of whether the award-debtor, represented by the Union of India through the Chief Engineer, Metro Railway, can deduct 10% of the awarded amount and pay the balance to the award-holder.
Adjudication Details: The orders revealed that the award-debtor's application to set aside the award under section 34 of The Arbitration and Conciliation Act, 1996, was dismissed, allowing for the execution of the award. The award-debtor was directed to make full payment to the award-holder within a specified time frame. Subsequently, the award-debtor disbursed an amount to the petitioner, but a discrepancy arose as the award-holder received a lesser sum due to TDS deduction by the award-debtor.
Legal Precedents: Referring to the case of All India Reporter Ltd. vs. Ramchandra D. Datar; AIR 1961 SC 943, the Supreme Court held that the judgment-debtor must pay the entire decretal amount to the decree-holder without deducting any tax at source. The court emphasized that the decretal amount is a "judgment-debt" and should not be subject to TDS deduction. This principle was reaffirmed in subsequent cases like S.S. Miranda Ltd. vs. Shyam Bahadur Singh and Voith Hydro Ltd. vs. NTPC Limited.
Decision: The judgment in this case concluded that the award-debtor's deduction of 10% as TDS from the awarded amount and paying the balance to the award-holder was against established legal principles. The award-debtor was directed to pay the balance amount to the award-holder within a specified time frame, in line with the court's previous order. The reliance on a Notification from 2008 for the deduction was deemed unlawful, and the award-holder was entitled to receive the full awarded sum without any deductions.
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