https://www.taxtmi.com/caselaws?id=440925 External development charges paid to a governmental development authority through the town and country planning department were held to be a statutory charge, not a contractual payment to a private recipient. On that basis, the Tribunal applied the view that payments made to an authority acting only as an executing agency for the State do not attract tax deduction at source under Chapter XVII-B. The payer was therefore not treatable as an assessee in default, and the demand under section 201(1) with consequential interest under section 201(1A) was unsustainable. en-us Mon, 24 Jul 2023 00:00:00 +0530 Sat, 29 Jul 2023 08:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440925 External development charges paid to a governmental development authority through the town and country planning department were held to be a statutory charge, not a contractual payment to a private recipient. On that basis, the Tribunal applied the view that payments made to an authority acting only as an executing agency for the State do not attract tax deduction at source under Chapter XVII-B. The payer was therefore not treatable as an assessee in default, and the demand under section 201(1) with consequential interest under section 201(1A) was unsustainable. Case-Laws Income Tax Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440925