Hence, with due respect I am unable to concur with the findings of the Karnataka High Court, the Chattisgarh High Court and this Court cited by the Revision Petitioner. This Court is of the view that the Division Bench judgment of the Himachal Pradesh high Court and the judgment of the Single Judge of the Punjab and Haryana High Court lay down the right law and hence, this Court arrives at the conclusion that the compensation awarded or the interest accruing therein from the compensation that has been awarded by the Motor Accident Claims Tribunal cannot be subjected to TDS and the same cannot be insisted to be paid to the Tax Authorities since the compensation and the interest awarded therein does not fall under the term 'income' as defined under the Income Tax Act, 1961.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Pronounced on :02.06.2016
CORAM
The Hon'ble Mr.Justice M.V.MURALIDARAN
CRP (PD) No.1343 of 2012
and
M.P.No.1 of 2012
The Managing Director,
Tamil Nadu State Transport Corporation (Salem) Ltd.,
Versus
Chinnadurai
https://www.lawweb.in/2016/06/madras-hctds-should-not-be-deducted.html
