https://www.taxtmi.com/caselaws?id=440148 An award that has attained finality is enforceable as a judgment-debt, and the award-debtor cannot unilaterally reduce the decretal amount by deducting tax at source unless the award or decree expressly permits it. The cited tax provisions did not authorise withholding part of the awarded sum before payment to the award-holder, so the deduction was impermissible and the award-holder was entitled to receive the full balance amount. en-us Mon, 10 Jul 2023 00:00:00 +0530 Tue, 11 Jul 2023 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440148 An award that has attained finality is enforceable as a judgment-debt, and the award-debtor cannot unilaterally reduce the decretal amount by deducting tax at source unless the award or decree expressly permits it. The cited tax provisions did not authorise withholding part of the awarded sum before payment to the award-holder, so the deduction was impermissible and the award-holder was entitled to receive the full balance amount. Case-Laws Indian Laws Mon, 10 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440148