Supreme Court: No 10% TDS Deduction on Award Amounts by Union of India, Pay Full Balance to Petitioner.

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....Deduction of 10% of the amount awarded to the award-holder as TDS and payment of the balance amount to the award-holder - Arrears of salary and interest - award-debtor, being the Union of India represented by the Chief Engineer, Metro Railway - Supreme Court has held that, there is nothing in the Income Tax Act, as it then stood, which permits the debtor to deduct income tax which may become due and payable by the judgment-creditor. - No TDS liability - Award-debtor Union of India/Metro Railway to make payment of the balance amount to the petitioner - HC....