https://www.taxtmi.com/caselaws?id=775866 Payment of External Development Charges to HUDA by a real estate developer was treated as falling within the tax deduction requirements under section 194C of the Income-tax Act, 1961. On that basis, non-deduction of tax at source justified treating the payer as an assessee in default under section 201(1), with consequential liability to interest under section 201(1A). The binding jurisdictional High Court ruling on this payment category was followed, and the payer's challenge failed. en-us Wed, 30 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775866 Payment of External Development Charges to HUDA by a real estate developer was treated as falling within the tax deduction requirements under section 194C of the Income-tax Act, 1961. On that basis, non-deduction of tax at source justified treating the payer as an assessee in default under section 201(1), with consequential liability to interest under section 201(1A). The binding jurisdictional High Court ruling on this payment category was followed, and the payer's challenge failed. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775866