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    <title>US Court Penalty Payments to Government Not Tax Deductible Under Income-tax Act, 1961, Says AAR.</title>
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    <description>Tds on penalty amount - whether the Penalty Amount payable pursuant to the Final Judgment/Decree of the US Court and paid to the Government of USA/US Court would be liable to tax deduction at source under the provisions of the Income-tax Act, 1961? - Held No - AAR</description>
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      <description>Tds on penalty amount - whether the Penalty Amount payable pursuant to the Final Judgment/Decree of the US Court and paid to the Government of USA/US Court would be liable to tax deduction at source under the provisions of the Income-tax Act, 1961? - Held No - AAR</description>
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