https://www.taxtmi.com/caselaws?id=12764 In execution proceedings, the court cannot go behind the decree to direct adjustment of tax deducted at source from the decretal amount or determine the taxability of the decree-holder's receipts under section 194-I of the Income-tax Act, 1961. The question of whether tax is deductible and how the receipts are to be assessed is a matter between the judgment-debtor and the Income-tax Department, to be examined by the Department in assessment for the relevant years in accordance with law. The request for adjustment of TDS in execution was rejected and the application dismissed. en-us Thu, 21 Dec 2000 00:00:00 +0530 Thu, 21 May 2009 18:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12764 In execution proceedings, the court cannot go behind the decree to direct adjustment of tax deducted at source from the decretal amount or determine the taxability of the decree-holder's receipts under section 194-I of the Income-tax Act, 1961. The question of whether tax is deductible and how the receipts are to be assessed is a matter between the judgment-debtor and the Income-tax Department, to be examined by the Department in assessment for the relevant years in accordance with law. The request for adjustment of TDS in execution was rejected and the application dismissed. Case-Laws Income Tax Thu, 21 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12764