https://www.taxtmi.com/caselaws?id=19190 The court found the appellants guilty of contempt of court for disobeying orders, imposing a civil imprisonment of two months and a fine. The court clarified that Section 194-I applies to arrears paid post-enforcement, requiring a 20% tax deduction. However, the petitioners were not held liable for non-deduction due to payments made under court orders. The judgment directed future deductions under Section 194-I, with the respondents remaining responsible for income tax payment. The petitioners were instructed to issue certificates and provide payment details, ensuring tax law compliance while recognizing their circumstances. en-us Tue, 08 Nov 1994 00:00:00 +0530 Wed, 04 Nov 2009 15:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19190 The court found the appellants guilty of contempt of court for disobeying orders, imposing a civil imprisonment of two months and a fine. The court clarified that Section 194-I applies to arrears paid post-enforcement, requiring a 20% tax deduction. However, the petitioners were not held liable for non-deduction due to payments made under court orders. The judgment directed future deductions under Section 194-I, with the respondents remaining responsible for income tax payment. The petitioners were instructed to issue certificates and provide payment details, ensuring tax law compliance while recognizing their circumstances. Case-Laws Income Tax Tue, 08 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19190