https://www.taxtmi.com/caselaws?id=402239 The court dismissed the writ petition challenging the constitutional validity of Section 194 A(3) (ixa) of the Income Tax Act, 1971, which mandates tax deduction on interest accrued from awards/compensation by Motor Accident Claim Tribunals. The petitioner lacked locus standi as they were not an aggrieved person with direct rights to the award/compensation. The court highlighted the possibility of pursuing public interest litigation (PIL) for cases where individuals lack means to approach the court directly. The judgment stressed the significance of standing in legal actions and the role of PIL in addressing broader societal issues. en-us Wed, 09 Dec 2020 00:00:00 +0530 Sat, 26 Dec 2020 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402239 The court dismissed the writ petition challenging the constitutional validity of Section 194 A(3) (ixa) of the Income Tax Act, 1971, which mandates tax deduction on interest accrued from awards/compensation by Motor Accident Claim Tribunals. The petitioner lacked locus standi as they were not an aggrieved person with direct rights to the award/compensation. The court highlighted the possibility of pursuing public interest litigation (PIL) for cases where individuals lack means to approach the court directly. The judgment stressed the significance of standing in legal actions and the role of PIL in addressing broader societal issues. Case-Laws Income Tax Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402239