Liability of Registry of court to deduct TDS (withhold tax) on ...

Court Rules Registry Must Release Judgment-Debt Without TDS Deduction Under Code of Civil Procedure, 1908.

August 28, 2019

Case Laws Income Tax HC

Liability of Registry of court to deduct TDS (withhold tax) on interest on deposits - Once a claim merges into a decree of the Court it transcends into a judgment-debt and, therefore, only those adjustments and deductions can be made which are permissible under the Code of Civil Procedure, 1908 - Registry directed to release the amount without TDS

View Source

← Previous Next →

Liability of Registry of court to deduct TDS (withhold tax) on ...

Court Rules Registry Must Release Judgment-Debt Without TDS Deduction Under Code of Civil Procedure, 1908.

August 28, 2019

Case Laws Income Tax HC

You may also like:

The High Court held that the Land Acquisition Officer (LAO) cannot be penalized u/s 201 and 201(1A) of the Income Tax Act, 1961 for non-deduction of TDS on compensation...

Non-Bailable Warrants of Arrest - The procedure adopted by the Tribunal is in conformity with the NCLT Rules, 2016 as well as order XVI Rule 10 of the Code of Civil...

Initiation of CIRP - Decree Holder - Financial Creditor - the debt in this case arising out of a decree, is a Financial Debt. - Section 3(11) of the Code defines debt as...

The High Court ruled that security interests over assets of a corporate debtor to secure amounts due under a judgment or decree must give way to the provisions of the...

Dishonor of Cheque - Ascertaining nature of transaction - whether a criminal proceeding can be initiated and an accused held guilty when there is already a civil court...

The case pertains to the reopening of assessment u/s 147 regarding capital gains on the sale of land. The key issue was the apportionment of income between spouses...

Oppression and mismanagement - maintainability of suit of appellant - Cumulatively, unless, there is specific bar excluding the jurisdiction of the civil Court on any...

Jurisdiction of civil court u/s 34 of SARFAESI Act was in question. Suit for declaration and permanent prohibitory injunction was rejected by lower courts under Order...

Reopening of assessment without releasing seized documents by Crime branch - Petitioner seeking the release of seized documents and items to effectively respond to...

Initiation of CIRP - Operational Creditors - existence of debt and dispute or not - This petition has been filed to recover disputed debt, which is not the object of the...

Initiation of CIRP - the ‘Lease’ in the instant case, is a ‘Financial Lease’ and comes to an irresistible conclusion that there is ‘Financial Debt’ as per section 5(8)...

Liquidation of Corporate Debtor - Direction to release or vacate the subject property owned by the corporate debtor - This bench is of the view that recovery of rent...

The adjudicating authority is bound to explain the alleged contraventions to the person proceeded against or their legal representatives. Rule 4(4) mandates...

Section 53(1) of the Insolvency and Bankruptcy Code (IBC) provides for the order of priority in the distribution of liquidation assets. Financial debts owed to unsecured...

Provision for bad and doubtful debts u/s 36(1)(viia) against the advances of rural branches - The circular mentions that the provisions of new clause (viia) of section...

Quick Updates: