https://www.taxtmi.com/caselaws?id=793124 Tax deduction at source under Section 195 was treated as inapplicable to interest payable under a decree in execution proceedings, because the amount was characterised as a decretal debt rather than ordinary interest paid in the usual course. The text states that a decree must be executed as it stands and that no provision authorises the judgment debtor to deduct tax from the decretal amount; Section 2(28A) was also said not to cover such decretal interest. Deduction of TDS from the interest component was therefore not permissible, and the challenge to the payment direction failed. en-us Tue, 19 May 2026 00:00:00 +0530 Tue, 09 Jun 2026 07:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793124 Tax deduction at source under Section 195 was treated as inapplicable to interest payable under a decree in execution proceedings, because the amount was characterised as a decretal debt rather than ordinary interest paid in the usual course. The text states that a decree must be executed as it stands and that no provision authorises the judgment debtor to deduct tax from the decretal amount; Section 2(28A) was also said not to cover such decretal interest. Deduction of TDS from the interest component was therefore not permissible, and the challenge to the payment direction failed. Case-Laws Income Tax Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793124