https://www.taxtmi.com/caselaws?id=468458 A sum payable under a civil decree does not retain the character of salary for tax deduction at source unless the decree or a governing statutory provision expressly permits it. Once claims for arrears of salary, compensation for wrongful termination, notice pay and interest are merged into a decree, the amount becomes a judgment debt executable under the Civil Procedure Code, not salary in the hands of the payer. The Income-tax Officer could not require withholding tax from that decretal amount, and the absence of an assessment or decree direction also defeated reliance on garnishee-like recovery provisions. en-us Tue, 29 Nov 1960 00:00:00 +0530 Thu, 07 May 2026 14:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468458 A sum payable under a civil decree does not retain the character of salary for tax deduction at source unless the decree or a governing statutory provision expressly permits it. Once claims for arrears of salary, compensation for wrongful termination, notice pay and interest are merged into a decree, the amount becomes a judgment debt executable under the Civil Procedure Code, not salary in the hands of the payer. The Income-tax Officer could not require withholding tax from that decretal amount, and the absence of an assessment or decree direction also defeated reliance on garnishee-like recovery provisions. Case-Laws Income Tax Tue, 29 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468458