https://www.taxtmi.com/caselaws?id=436462 The appellant, a former Chief Manager at a bank, challenged the deduction of TDS on foregone salary in a settlement agreement. The court held that since TDS is required to be deducted at the time of actual payment of salary, and there was no actual payment of foregone salary, there was no liability to deduct TDS at that stage. The appeal was dismissed as the appellant did not fall under the category eligible to file such an appeal, and the order dated 07.01.2021 was deemed not maintainable. en-us Wed, 12 Apr 2023 00:00:00 +0530 Thu, 13 Apr 2023 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436462 The appellant, a former Chief Manager at a bank, challenged the deduction of TDS on foregone salary in a settlement agreement. The court held that since TDS is required to be deducted at the time of actual payment of salary, and there was no actual payment of foregone salary, there was no liability to deduct TDS at that stage. The appeal was dismissed as the appellant did not fall under the category eligible to file such an appeal, and the order dated 07.01.2021 was deemed not maintainable. Case-Laws Income Tax Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436462