https://www.taxtmi.com/caselaws?id=416454 A challenge to tax deduction at source on interest payable under Motor Accident Claims Tribunal awards was not entertained because the petitioner lacked personal locus to assail the statutory provision through a public interest litigation. The Court noted that such a validity challenge should ordinarily be brought by a person personally affected by the award or deduction, and it declined to examine the merits of the provision. The connected writ petition was also dismissed on delay and locus grounds, with procedural liberty left open for a properly maintainable petition. en-us Fri, 17 Dec 2021 00:00:00 +0530 Mon, 22 Aug 2022 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416454 A challenge to tax deduction at source on interest payable under Motor Accident Claims Tribunal awards was not entertained because the petitioner lacked personal locus to assail the statutory provision through a public interest litigation. The Court noted that such a validity challenge should ordinarily be brought by a person personally affected by the award or deduction, and it declined to examine the merits of the provision. The connected writ petition was also dismissed on delay and locus grounds, with procedural liberty left open for a properly maintainable petition. Case-Laws Income Tax Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416454