No TDS from interest payable by bank to unidentified recipient

[2014] 51 taxmann.com 253 (Delhi)

HIGH COURT OF DELHI

UCO Bank

v.

Union of India

Where Registrar General of High Court was not a recipient of fixed deposit deposited by a litigant with assessee-bank as per direction of High Court, assessee was not liable to deduct tax on interest on said deposit