https://www.taxtmi.com/caselaws?id=27437 The High Court of Calcutta ruled in favor of the respondent in an appeal concerning the deduction of income tax at source from a decree amount. The court held that income tax deduction was not permissible as the amount was payable as "judgment-debt" and not as "salary." The appellant was directed to pay the specified sum to the respondent without any deduction for income tax. Failure to comply within a fortnight would result in the dismissal of the appeal. Judge Dipak Kumar Sen concurred with the judgment. en-us Thu, 09 Aug 1984 00:00:00 +0530 Fri, 12 Feb 2010 17:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27437 The High Court of Calcutta ruled in favor of the respondent in an appeal concerning the deduction of income tax at source from a decree amount. The court held that income tax deduction was not permissible as the amount was payable as "judgment-debt" and not as "salary." The appellant was directed to pay the specified sum to the respondent without any deduction for income tax. Failure to comply within a fortnight would result in the dismissal of the appeal. Judge Dipak Kumar Sen concurred with the judgment. Case-Laws Income Tax Thu, 09 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27437