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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Section 194-I requires TDS on external development charges paid to urban development authority; petitions dismissed</h1> SC dismissed the petitions and held that TDS under section 194-I was required to be deducted from external development charges paid to the urban ... TDS u/s 194I OR 194C - External Development Charges (‘EDC’) paid to Haryana Urban Development Authority (‘HUDA’) - HELD THAT:- Following the order of this Court in “Principal Commissioner of Income Tax (Central III) and Anr. vs. BPTP Limited” [2021 (2) TMI 623 - SC ORDER] and “Joint Commissioner of Income Tax vs. M/s Experion Developers Pvt. Ltd.” [2024 (2) TMI 894 - SC ORDER], these petitions also stand dismissed stating Petitioners in these petitions were required to deduct TDS from EDC under Section 194-I Pending application(s), if any, shall stand disposed of. The Supreme Court dismissed the petitions based on the orders in previous cases. The delay was condoned, and any pending applications were disposed of.

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