All India Reporter Ltd. vs Ramchandra D. Datar

Authority: Supreme Court Date: 1960-11-29 Section: 192, 192(1), 226, 226(2) Acts: Indian Income Tax Act 1922 Result: Assessee Citation: (1961) 41 ITR 446 (SC) Justices: Civil Appeal No. 327 of 1959 Appeal No: J.L. Kapur, M. Hidayatullah & J.C. Shah, JJ.
Whether an employer executing a civil court decree for compensation and salary arrears is obligated to deduct tax at source under Section 18(2) of the Income Tax Act 1922 --- Held No. Whether a judgment debt arising from a civil suit retains the character of 'salary' for TDS purposes --- Held No.

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