https://www.taxtmi.com/caselaws?id=449743 External Development Charges were discussed in the context of whether tax was required to be withheld under Section 194-I, the characterisation of the payment, and whether an erroneous statutory reference in taxing orders could be cured. Following the Supreme Court's earlier order in BPTP Ltd., the special leave petitions were dismissed. The text does not set out any separate reasoning beyond the reference to the prior order and the dismissal outcome. en-us Mon, 12 Feb 2024 00:00:00 +0530 Fri, 08 May 2026 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449743 External Development Charges were discussed in the context of whether tax was required to be withheld under Section 194-I, the characterisation of the payment, and whether an erroneous statutory reference in taxing orders could be cured. Following the Supreme Court's earlier order in BPTP Ltd., the special leave petitions were dismissed. The text does not set out any separate reasoning beyond the reference to the prior order and the dismissal outcome. Case-Laws Income Tax Mon, 12 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449743