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        Case ID :
        Income Tax

        TDS cannot be deducted by the respondent on amounts awarded in...

        Award to non-resident individual not liable for TDS deduction, as per SC & HC precedents. Judgment debt exempt from TDS.

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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 cannot be deducted by the respondent on amounts awarded in favor of the petitioner, a non-resident individual, by an arbitral award under execution. The High Court held that once an amount stands awarded in an arbitral award, it acquires the character of a judgment debt and cannot be subjected to TDS deduction, following Supreme Court precedent in All India Reporter and High Court decisions in Voith Hydro Ltd and Glencore International. The omnibus restraint on deducting TDS in Prateek Infra Projects India Pvt Ltd v. Nidhi Mittal does not amount to a declaration that TDS is deductible on compensation payable to a builder.
                                Note: It is a system-generated summary and is for quick reference only.
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