https://www.taxtmi.com/caselaws?id=783012 HC, in execution proceedings, held that no TDS is deductible at source from amounts payable under a decree or arbitral award absent specific statutory authorisation. The Award Debtor, having mistakenly deducted TDS while releasing the decretal amount under the arbitral award and additional award, is directed to refund the deducted sums to the Award Holder. The Court rejected the Award Holder's claim for interest on the TDS component, terming it inequitable to penalise a bona fide procedural error when the amounts remain with tax authorities. The Award Debtor may seek recovery or refund from the tax authorities. The execution petition was disposed of accordingly. en-us Fri, 05 Dec 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783012 HC, in execution proceedings, held that no TDS is deductible at source from amounts payable under a decree or arbitral award absent specific statutory authorisation. The Award Debtor, having mistakenly deducted TDS while releasing the decretal amount under the arbitral award and additional award, is directed to refund the deducted sums to the Award Holder. The Court rejected the Award Holder's claim for interest on the TDS component, terming it inequitable to penalise a bona fide procedural error when the amounts remain with tax authorities. The Award Debtor may seek recovery or refund from the tax authorities. The execution petition was disposed of accordingly. Case-Laws Indian Laws Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783012