https://www.taxtmi.com/caselaws?id=423846 External Development Charges paid to a State development authority through the concerned government department were treated as payments made to the State Government for development works, with the authority acting only as an executing agency. On that basis, the Haryana clarification that no tax was required to be deducted supported the view that section 194C was not attracted to such payments. As there was no underlying default in tax deduction at source, penalty under section 271C was held to be unsustainable and was cancelled. en-us Tue, 07 Jun 2022 00:00:00 +0530 Thu, 16 Jun 2022 09:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423846 External Development Charges paid to a State development authority through the concerned government department were treated as payments made to the State Government for development works, with the authority acting only as an executing agency. On that basis, the Haryana clarification that no tax was required to be deducted supported the view that section 194C was not attracted to such payments. As there was no underlying default in tax deduction at source, penalty under section 271C was held to be unsustainable and was cancelled. Case-Laws Income Tax Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423846