https://www.taxtmi.com/caselaws?id=779027 The SC dismissed the Special Leave Petition, holding that External Development Charges paid to the development authority are not subject to tax deduction at source under Sections 194C or 194I. Relying on recent SC precedent, the court affirmed the Tribunal's view that EDC payments do not attract TDS obligations under those provisions, and rejected the revenue's contention that Section 194I imposed a withholding duty in respect of such charges. en-us Fri, 25 Jul 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779027 The SC dismissed the Special Leave Petition, holding that External Development Charges paid to the development authority are not subject to tax deduction at source under Sections 194C or 194I. Relying on recent SC precedent, the court affirmed the Tribunal's view that EDC payments do not attract TDS obligations under those provisions, and rejected the revenue's contention that Section 194I imposed a withholding duty in respect of such charges. Case-Laws Income Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779027