https://www.taxtmi.com/caselaws?id=780576 ITAT DELHI - AT held that TDS under s.194I was not required to be deducted on lease rentals paid to a statutory development authority prior to 16/02/2017, following the HC decision given prospective effect as affirmed by the SC. Payments made in FY 2011-12 (AY 2012-13) therefore did not attract liability as an "assessee in default." Orders passed u/s 201(1)/201(1A) and the Ld. CIT(A)'s decision were set aside and the appellant's appeal was allowed. en-us Thu, 30 Oct 2025 00:00:00 +0530 Sat, 01 Nov 2025 08:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780576 ITAT DELHI - AT held that TDS under s.194I was not required to be deducted on lease rentals paid to a statutory development authority prior to 16/02/2017, following the HC decision given prospective effect as affirmed by the SC. Payments made in FY 2011-12 (AY 2012-13) therefore did not attract liability as an "assessee in default." Orders passed u/s 201(1)/201(1A) and the Ld. CIT(A)'s decision were set aside and the appellant's appeal was allowed. Case-Laws Income Tax Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780576