1B Sunita Waterston v. Bhagwan shahani
Case brief
What is this about?
TDS refund to auction purchaser; Court Receiver execution proceedings; 16.5% TDS rate for Non Resident Indian (NRI) legal heirs; TDS certificate to be issued in name of vendors / confirming parties and not Court Receiver; modification/clarification of Order dated 10th June 2025; Rs. 4.40 lakh TDS amount payable to Income Tax Authority; statement marked 'X'; Execution Application No. 210 of 2011 with Court Receiver's Reports, Interim Applications and Chamber Summons; High Court of Judicature at Bombay, Ordinary Original Civil Jurisdiction; R.I. Chagla J.; order dated 7th July 2025.
What did the court decide?
Clarification/modification of the Order dated 10th June, 2025 granted: the Court Receiver to return the 16.5% TDS amount to Mr. Rajesh Singh – Auction Purchaser within one week from uploading of the Order, per the statement marked 'X'; the Auction Purchaser to pay the TDS and issue the certificate in the name of the vendors / confirming parties; the earlier Order modified accordingly.