https://www.taxtmi.com/caselaws?id=331088 The Tribunal allowed the appeal in favor of the assessee regarding the treatment of the assessee as an assessee in default for not deducting tax at source on payments made to RIICO. The Tribunal considered that the development charges were distinct from rent, hence not subject to TDS. In the case of payments to Rajasthan Technical University (RTU), the Tribunal directed the AO to verify RTU's exempt status under section 10(23C)(iiiab) and not treat the assessee in default if confirmed, resulting in the appeal being partly allowed for statistical purposes. en-us Thu, 30 Jun 2016 00:00:00 +0530 Fri, 12 Aug 2016 13:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331088 The Tribunal allowed the appeal in favor of the assessee regarding the treatment of the assessee as an assessee in default for not deducting tax at source on payments made to RIICO. The Tribunal considered that the development charges were distinct from rent, hence not subject to TDS. In the case of payments to Rajasthan Technical University (RTU), the Tribunal directed the AO to verify RTU's exempt status under section 10(23C)(iiiab) and not treat the assessee in default if confirmed, resulting in the appeal being partly allowed for statistical purposes. Case-Laws Income Tax Thu, 30 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331088