https://www.taxtmi.com/caselaws?id=796421 The note records that the Supreme Court dismissed a special leave petition concerning whether tax was required to be deducted at source under sections 194C or 194I on External Development Charges received by HUDA from private persons or builders. The dismissal followed the Court's earlier order in DLF Homes Panchkula Pvt. Ltd. The text provides no further reasoning on the applicable TDS provision or the character of the charges. 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 The note records that the Supreme Court dismissed a special leave petition concerning whether tax was required to be deducted at source under sections 194C or 194I on External Development Charges received by HUDA from private persons or builders. The dismissal followed the Court's earlier order in DLF Homes Panchkula Pvt. Ltd. The text provides no further reasoning on the applicable TDS provision or the character of the charges. Case-Laws Income Tax Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796421