Income Tax Act, 1961 Section-194 (A)(IX) read with Section–22 of Employees Compensation Act, 2017–Deduction of TDS on Interest Component of Compensation Illegal–Claim petition–
Payment of balance amount which was not paid by the Insurance company but were deducted as TDS for income tax on interest payable to the claimants on compensation–Held–That, interest on compensation not subject to Income Tax–Directions for refund of wrongfully deducted TDS and payment of compensation amount. (Paras 5 & 6)