https://www.taxtmi.com/caselaws?id=409502 The Division Bench affirmed the Single Judge's order, ruling that the payments to workmen constituted a special package under the Income Tax Act and were exempt from TDS deduction. The Income Tax Department's claim for TDS deduction was rejected, and a direction was given to deposit the amount in an ESCROW Account. The Government's Special Leave Petition against the Single Judge's order was dismissed, upholding the exemption under the Act. The Court emphasized the special protection provided to the workmen and upheld the decision without interference, dismissing the writ appeals and directing the release of funds for the workmen's benefit. en-us Thu, 01 Jul 2021 00:00:00 +0530 Sat, 04 Jul 2026 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409502 The Division Bench affirmed the Single Judge's order, ruling that the payments to workmen constituted a special package under the Income Tax Act and were exempt from TDS deduction. The Income Tax Department's claim for TDS deduction was rejected, and a direction was given to deposit the amount in an ESCROW Account. The Government's Special Leave Petition against the Single Judge's order was dismissed, upholding the exemption under the Act. The Court emphasized the special protection provided to the workmen and upheld the decision without interference, dismissing the writ appeals and directing the release of funds for the workmen's benefit. Case-Laws Income Tax Thu, 01 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409502