https://www.taxtmi.com/caselaws?id=311748 External Development Charges paid to GMADA were held outside section 194C because the charges arose from a statutory and policy framework, not from any separate work or service contract with the payer; the authority was discharging its own public development obligations, so no tax deduction at source was required on the EDC payments. Interest paid for delayed EDC was also not subject to TDS under section 194A because GMADA was treated as a corporation established under a State Act and covered by the relevant exemption notification. Accordingly, the demand under sections 201(1) and 201(1A) could not be sustained. en-us Thu, 07 Jun 2018 00:00:00 +0530 Thu, 11 Jan 2024 09:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311748 External Development Charges paid to GMADA were held outside section 194C because the charges arose from a statutory and policy framework, not from any separate work or service contract with the payer; the authority was discharging its own public development obligations, so no tax deduction at source was required on the EDC payments. Interest paid for delayed EDC was also not subject to TDS under section 194A because GMADA was treated as a corporation established under a State Act and covered by the relevant exemption notification. Accordingly, the demand under sections 201(1) and 201(1A) could not be sustained. Case-Laws Income Tax Thu, 07 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311748