https://www.taxtmi.com/caselaws?id=216313 The National Consumer Disputes Redressal Commission ruled in favor of the complainant, finding that the Airport Authority of India should not have deducted TDS on compensation paid to parents for the death of their child in an escalator accident. The Commission directed the Airport Authority to pay the TDS amount with interest to the Decree Holder and instructed them to recover the deducted amount from the Income Tax Department. The decision was based on the understanding that the compensation was in the form of damages for the tragic incident and should not have been treated as regular income subject to TDS deduction. en-us Tue, 14 Aug 2012 00:00:00 +0530 Thu, 06 Sep 2012 05:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216313 The National Consumer Disputes Redressal Commission ruled in favor of the complainant, finding that the Airport Authority of India should not have deducted TDS on compensation paid to parents for the death of their child in an escalator accident. The Commission directed the Airport Authority to pay the TDS amount with interest to the Decree Holder and instructed them to recover the deducted amount from the Income Tax Department. The decision was based on the understanding that the compensation was in the form of damages for the tragic incident and should not have been treated as regular income subject to TDS deduction. Case-Laws Income Tax Tue, 14 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216313