Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Interest merged into a decree and payable in execution retains the character of a judgment debt, so the judgment debtor cannot deduct tax at source from the decretal interest unless the decree itself authorises such deduction. The court applied the principle that a decree must be executed as it stands, subject only to adjustments permitted under the Civil Procedure Code, and held that section 195 did not extend to a decretal debt. The deduction already made toward TDS was therefore upheld, and the challenge failed.
Interest merged into a decree and payable in execution retains the character of a judgment debt, so the judgment debtor cannot deduct tax at source from the decretal interest unless the decree itself authorises such deduction. The court applied the principle that a decree must be executed as it stands, subject only to adjustments permitted under the Civil Procedure Code, and held that section 195 did not extend to a decretal debt. The deduction already made toward TDS was therefore upheld, and the challenge failed.
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