2021 (12) TMI 1220

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....dv. Ms. Sonal Tiwary, Adv. Mr. Parth Sharma, Adv. Mr. R. C. Kaushik, AOR For Respondent(s) O R D E R 1. The petitioner has sought to challenge the validity of Section 194A(3)(ixa) of the Income Tax Act 1961 under which tax is deducted at source on the interest payable under an award of the Motor Accident Claims Tribunal ("MACT"). The petitioner had filed a writ petition initially before the Hig....