Assessee entered into an agreement with a builder for purchase of two residential flats .Flats booked were not delivered in committed period. Real Estate Regulatory Authority directed builder to refund advance amount paid by assessee with compensatory interest .Builder deducted TDS on amount of compensatory interest paid to assessee .  The petition was filed for seeking directions for the recovery of arrears due to the petitioners under a Recovery Warrant dated 15 th October 2018 passed by the Maharashtra Real Estate Regulatory Authority against the respondents . The respondents have paid the compensation in Instalments as per the consent order . Respondent builder  deducted the tax at  source on the amount of interest payable as per the consent terms . Petitioners moved application before the Court urging that the such amounts could not in law be deducted . Court held that  the amount so payable is in the nature of a judgement debt or akin to a judgement debt , the payment of which cannot establish a debtor -creditor relationship between the parties . As such the said sum or any part thereof cannot be liable to tax deducted at source under the relevant provisions of the Income tax Act  on interest component .  Interim application was allowed. (AY 2021-22)