https://www.taxtmi.com/caselaws?id=463426 SC dismissed the special leave petition for a 279-day unexplained delay and refused condonation. The petition was also dismissed on merits, following the HC's view that TDS under section 194I is payable on External Development Charges paid to the development authority. The Court found the explanation for delay unsatisfactory and, relying on its prior order, held no merit in the SLP, resulting in final dismissal on both delay and merits. en-us Mon, 29 Apr 2024 00:00:00 +0530 Mon, 01 Sep 2025 19:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463426 SC dismissed the special leave petition for a 279-day unexplained delay and refused condonation. The petition was also dismissed on merits, following the HC's view that TDS under section 194I is payable on External Development Charges paid to the development authority. The Court found the explanation for delay unsatisfactory and, relying on its prior order, held no merit in the SLP, resulting in final dismissal on both delay and merits. Case-Laws Income Tax Mon, 29 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463426