TDS deductible on Salary Paid to missionary teacher irrespective of subsequent use

Fr. Sabu P.Thomas Vs Union of India (Kerala High Court)

The receipts in question, in the instant cases, are amounts by way of salary and pension. These payments accrue to the individuals concerned, who have rendered service in their individual capacity and based on the educational qualifications and skills possessed by them as individuals. The right to receive payments by way of salary or pension also, consequently, accrues or arises to them as individuals and not to the congregation of which they are members. No doubt, the prece

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