https://www.taxtmi.com/caselaws?id=27356 A lump-sum payment under a consent order could not be subjected to unilateral deductions unless the order or applicable law clearly authorised them. The court held that Section 192 of the Income-tax Act applies only to income chargeable under the head "Salaries", so the employer was not justified in treating the entire sum as salary or deducting tax at source, licence fee, or electricity charges. The employee was also held entitled to interest on amounts wrongfully withheld, including the balance remaining unpaid after tax refund, but not to costs or compensatory costs because of non-disclosure of the refund. en-us Fri, 18 Jan 1985 00:00:00 +0530 Fri, 12 Feb 2010 13:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27356 A lump-sum payment under a consent order could not be subjected to unilateral deductions unless the order or applicable law clearly authorised them. The court held that Section 192 of the Income-tax Act applies only to income chargeable under the head "Salaries", so the employer was not justified in treating the entire sum as salary or deducting tax at source, licence fee, or electricity charges. The employee was also held entitled to interest on amounts wrongfully withheld, including the balance remaining unpaid after tax refund, but not to costs or compensatory costs because of non-disclosure of the refund. Case-Laws Income Tax Fri, 18 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27356