https://www.taxtmi.com/caselaws?id=786497 Whether tax deduction at source applies to annual lease rent paid to a development authority was decided by applying Rajesh Projects (India) (P.) Ltd.; the Court held that TDS is payable on such annual lease rent because the present facts were indistinguishable from Rajesh Projects, and noted that Rajesh Projects was affirmed by the Supreme Court. The Rajesh Projects doctrine was applied prospectively, and consequently the Tribunal's allowance in favour of the assessee was upheld on the basis of prospective application while the appeals challenging that outcome were rejected. en-us Mon, 09 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786497 Whether tax deduction at source applies to annual lease rent paid to a development authority was decided by applying Rajesh Projects (India) (P.) Ltd.; the Court held that TDS is payable on such annual lease rent because the present facts were indistinguishable from Rajesh Projects, and noted that Rajesh Projects was affirmed by the Supreme Court. The Rajesh Projects doctrine was applied prospectively, and consequently the Tribunal's allowance in favour of the assessee was upheld on the basis of prospective application while the appeals challenging that outcome were rejected. Case-Laws Income Tax Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786497