https://www.taxtmi.com/caselaws?id=463987 HC held that, according to earlier HC precedent, payments of External Development Charges to a government-linked development authority fall within Section 194C (payment to a contractor) rather than Section 194I. However, because the revenue had relied only on Section 194I before the Tribunal, the HC declined to disturb the Tribunal's decision. The appellant/revenue was granted liberty to pursue other remedies consistent with the earlier HC ruling. en-us Thu, 22 Aug 2024 00:00:00 +0530 Thu, 25 Sep 2025 13:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463987 HC held that, according to earlier HC precedent, payments of External Development Charges to a government-linked development authority fall within Section 194C (payment to a contractor) rather than Section 194I. However, because the revenue had relied only on Section 194I before the Tribunal, the HC declined to disturb the Tribunal's decision. The appellant/revenue was granted liberty to pursue other remedies consistent with the earlier HC ruling. Case-Laws Income Tax Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463987