https://www.taxtmi.com/caselaws?id=49531 A decretal amount comprising arrears of salary, compensation for wrongful termination, notice pay and interest could not be treated as salary for tax deduction at source because the claim had merged into a judgment debt and was no longer identifiable as salary. The statutory duty to deduct tax under section 18(2) arose only where the payment was salary as such, and that condition was not met. Section 46(5) also could not be invoked because no tax had been assessed against the recipient at the relevant time. The judgment debtor was therefore not entitled to withhold tax from the decretal amount. en-us Tue, 29 Nov 1960 00:00:00 +0530 Mon, 01 Sep 2014 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49531 A decretal amount comprising arrears of salary, compensation for wrongful termination, notice pay and interest could not be treated as salary for tax deduction at source because the claim had merged into a judgment debt and was no longer identifiable as salary. The statutory duty to deduct tax under section 18(2) arose only where the payment was salary as such, and that condition was not met. Section 46(5) also could not be invoked because no tax had been assessed against the recipient at the relevant time. The judgment debtor was therefore not entitled to withhold tax from the decretal amount. Case-Laws Income Tax Tue, 29 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49531