https://www.taxtmi.com/caselaws?id=49531 Whether a decree comprising arrears of salary and compensation for wrongful termination attracts the statutory obligation of tax deduction at source was examined: the duty under Section 18 arises only where a payment is due as salary, and a decree merging salary and compensation converts recoverable amounts into a judgment debt not automatically subject to source deduction. Deduction under Section 46(5) requires a prior assessment and requisition. Execution must follow the tenor of the judgment and permit only Code of Civil Procedure adjustments such as set-off or competing claims; accordingly the employer could not deduct tax before payment. 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 Whether a decree comprising arrears of salary and compensation for wrongful termination attracts the statutory obligation of tax deduction at source was examined: the duty under Section 18 arises only where a payment is due as salary, and a decree merging salary and compensation converts recoverable amounts into a judgment debt not automatically subject to source deduction. Deduction under Section 46(5) requires a prior assessment and requisition. Execution must follow the tenor of the judgment and permit only Code of Civil Procedure adjustments such as set-off or competing claims; accordingly the employer could not deduct tax before payment. Case-Laws Income Tax Tue, 29 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49531