https://www.taxtmi.com/caselaws?id=302110 The Court held that the interest ordered by the Commissioner is considered income and subject to tax deduction under Section 194A of the Income Tax Act. The appellant was justified in deducting tax on the interest portion and was not required to pay that amount from the compensation awarded to the claimant. The appeal was dismissed based on established legal principles and precedents cited in the judgment. en-us Mon, 08 Jul 2013 00:00:00 +0530 Thu, 05 May 2022 14:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302110 The Court held that the interest ordered by the Commissioner is considered income and subject to tax deduction under Section 194A of the Income Tax Act. The appellant was justified in deducting tax on the interest portion and was not required to pay that amount from the compensation awarded to the claimant. The appeal was dismissed based on established legal principles and precedents cited in the judgment. Case-Laws Indian Laws Mon, 08 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302110