https://www.taxtmi.com/caselaws?id=782654 External development charges paid to the Department of Town & Country Planning were held to fall within the scope of tax deduction at source under section 194C of the Income-tax Act, as the issue was covered by binding precedent. The Tribunal found no reason to interfere with the demand raised for non-deduction of tax, and the demand under sections 201(1) and 201(1A) was upheld against the assessee. en-us Fri, 28 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782654 External development charges paid to the Department of Town & Country Planning were held to fall within the scope of tax deduction at source under section 194C of the Income-tax Act, as the issue was covered by binding precedent. The Tribunal found no reason to interfere with the demand raised for non-deduction of tax, and the demand under sections 201(1) and 201(1A) was upheld against the assessee. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782654