https://www.taxtmi.com/caselaws?id=183033 The application under Section 151 of the CPC for withdrawal of the deposited amount following an award was disposed of with directions. The judgment clarified that tax deduction under Section 194C of the Income Tax Act, 1961 was not applicable to the decretal amount. It was ordered that the balance amount, including accrued interest, be released to the judgment debtor after payment to the decree holder. The judgment absolved the judgment debtor of any liability for tax deduction at source under Section 194C in relation to the decretal amount. en-us Fri, 20 Jan 2006 00:00:00 +0530 Thu, 26 May 2016 15:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183033 The application under Section 151 of the CPC for withdrawal of the deposited amount following an award was disposed of with directions. The judgment clarified that tax deduction under Section 194C of the Income Tax Act, 1961 was not applicable to the decretal amount. It was ordered that the balance amount, including accrued interest, be released to the judgment debtor after payment to the decree holder. The judgment absolved the judgment debtor of any liability for tax deduction at source under Section 194C in relation to the decretal amount. Case-Laws Income Tax Fri, 20 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183033