Validity of Section 194A(3)(ixa) - tax deducted at source on the ...

Supreme Court Declines Petition Challenging Tax Deduction on MACT Awards; Emphasizes Need for Aggrieved Party to File.

December 29, 2021

Case Laws Income Tax SC

Validity of Section 194A(3)(ixa) - tax deducted at source on the interest payable under an award of the Motor Accident Claims Tribunal (“MACT”) - The petitioner is not personally aggrieved by the award of the MACT. A challenge of this nature would have to be brought before the Court by a person aggrieved. We see no reason to entertain a petition which is styled one filed in public interest. - SC

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Validity of Section 194A(3)(ixa) - tax deducted at source on the ...

Supreme Court Declines Petition Challenging Tax Deduction on MACT Awards; Emphasizes Need for Aggrieved Party to File.

December 29, 2021

Case Laws Income Tax SC

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