https://www.taxtmi.com/caselaws?id=796421 TDS on External Development Charges received by HUDA from private persons or builders was addressed under sections 194C and 194I. Where tax had not been deducted on those charges, the Supreme Court dismissed the special leave petition by following its earlier order in DLF Homes Panchkula Pvt. Ltd. The dismissal leaves the earlier approach governing TDS treatment of such External Development Charges applicable to the parties. en-us Mon, 03 Aug 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796421 TDS on External Development Charges received by HUDA from private persons or builders was addressed under sections 194C and 194I. Where tax had not been deducted on those charges, the Supreme Court dismissed the special leave petition by following its earlier order in DLF Homes Panchkula Pvt. Ltd. The dismissal leaves the earlier approach governing TDS treatment of such External Development Charges applicable to the parties. Case-Laws Income Tax Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796421