https://www.taxtmi.com/caselaws?id=791095 External Development Charges paid to HUDA were treated as payments attracting tax deduction at source under section 194C, following the Delhi High Court view in Puri Construction Pvt. Ltd. Because no contrary authority was shown, the demand raised under section 201(1) read with section 201(1A) for non-deduction of tax at source was upheld, and the first appellate authority's deletion was set aside. en-us Wed, 25 Mar 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791095 External Development Charges paid to HUDA were treated as payments attracting tax deduction at source under section 194C, following the Delhi High Court view in Puri Construction Pvt. Ltd. Because no contrary authority was shown, the demand raised under section 201(1) read with section 201(1A) for non-deduction of tax at source was upheld, and the first appellate authority's deletion was set aside. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791095