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        Case ID :
        Income Tax

        TDS liabiity on Award and decree passed by Motor Accident Claim...

        Court Rules TDS on Motor Accident Compensation Must Reflect Ongoing Support, Not Lump Sum Income.

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                          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.
                                TDS liabiity on Award and decree passed by Motor Accident Claim Tribunal - Learned Judge has lost sight of the fact that the deceased left behind him five legal representatives when he passed away. The amount has to be distributed amongst all the five of them and it cannot be that the income tax would be payable on the total sum amount awarded. - the amount of compensation will have to be divided between the persons who got money and this amount has to be spread over to the coming years. It is not one time income to them. It is compensation spread over as per the system prevailing. - HC
                                Note: It is a system-generated summary and is for quick reference only.
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