https://www.taxtmi.com/caselaws?id=788040 External Development Charges paid in real estate development were held not to attract TDS under section 194I for AY 2017-18, so the default demand could not be sustained on that footing. For AYs 2018-19 to 2021-22, the Tribunal did not finally uphold liability under sections 201(1) and 201(1A) and remanded the matter for verification of the first proviso to section 201(1), namely whether the payee had filed its return, included the sum in income, and paid the tax due. If those conditions are satisfied, the payer cannot be treated as an assessee in default. en-us Wed, 11 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788040 External Development Charges paid in real estate development were held not to attract TDS under section 194I for AY 2017-18, so the default demand could not be sustained on that footing. For AYs 2018-19 to 2021-22, the Tribunal did not finally uphold liability under sections 201(1) and 201(1A) and remanded the matter for verification of the first proviso to section 201(1), namely whether the payee had filed its return, included the sum in income, and paid the tax due. If those conditions are satisfied, the payer cannot be treated as an assessee in default. Case-Laws Income Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788040