https://www.taxtmi.com/highlights?id=94865 HC, in execution of an arbitral award and additional award, held that no TDS is deductible at source from sums payable under a decree or arbitral award absent express statutory authorization. The Award Debtor's deduction of TDS while releasing the decretal amount was found erroneous, and HC directed refund of the deducted sums to the Award Holder. However, HC rejected the Award Holder's claim for interest on the TDS component, terming the deduction a bona fide procedural error and holding that imposing interest would be inequitable. Award Debtor may seek recovery/refund from tax authorities. Execution petition was disposed of. en-us Tue, 09 Dec 2025 08:41:59 +0530 Tue, 09 Dec 2025 08:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94865 HC, in execution of an arbitral award and additional award, held that no TDS is deductible at source from sums payable under a decree or arbitral award absent express statutory authorization. The Award Debtor's deduction of TDS while releasing the decretal amount was found erroneous, and HC directed refund of the deducted sums to the Award Holder. However, HC rejected the Award Holder's claim for interest on the TDS component, terming the deduction a bona fide procedural error and holding that imposing interest would be inequitable. Award Debtor may seek recovery/refund from tax authorities. Execution petition was disposed of. Highlights Indian Laws Tue, 09 Dec 2025 08:41:59 +0530 https://www.taxtmi.com/highlights?id=94865