https://www.taxtmi.com/highlights?id=100619 Interest merged into a decree and payable in execution retains the character of a judgment debt, so the judgment debtor cannot deduct tax at source from the decretal interest unless the decree itself authorises such deduction. The court applied the principle that a decree must be executed as it stands, subject only to adjustments permitted under the Civil Procedure Code, and held that section 195 did not extend to a decretal debt. The deduction already made toward TDS was therefore upheld, and the challenge failed. en-us Tue, 09 Jun 2026 07:50:17 +0530 Tue, 09 Jun 2026 07:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100619 Interest merged into a decree and payable in execution retains the character of a judgment debt, so the judgment debtor cannot deduct tax at source from the decretal interest unless the decree itself authorises such deduction. The court applied the principle that a decree must be executed as it stands, subject only to adjustments permitted under the Civil Procedure Code, and held that section 195 did not extend to a decretal debt. The deduction already made toward TDS was therefore upheld, and the challenge failed. Highlights Income Tax Tue, 09 Jun 2026 07:50:17 +0530 https://www.taxtmi.com/highlights?id=100619