https://www.taxtmi.com/caselaws?id=777615 External development charges were examined for TDS treatment under section 194I as rent, with the Revenue alternatively seeking remand on the footing that section 194C applied to contractor payments. The Court noted that the same issue between the same parties had already been finally decided in the assessee's favour, and that the attempt to sustain the demand on a different TDS provision and to reopen the matter had been rejected. As a result, no substantial question of law survived, remand was declined, and the deletion of the TDS demand was upheld. en-us Mon, 18 Aug 2025 00:00:00 +0530 Tue, 04 Aug 2026 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777615 External development charges were examined for TDS treatment under section 194I as rent, with the Revenue alternatively seeking remand on the footing that section 194C applied to contractor payments. The Court noted that the same issue between the same parties had already been finally decided in the assessee's favour, and that the attempt to sustain the demand on a different TDS provision and to reopen the matter had been rejected. As a result, no substantial question of law survived, remand was declined, and the deletion of the TDS demand was upheld. Case-Laws Income Tax Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777615