https://www.taxtmi.com/caselaws?id=798110 Tax deduction at source applies to external development charges paid to Haryana Shehri Vikas Pradhikaran. Statutory creation and performance of functions resembling governmental functions do not make the authority "Government" for the relevant statutory exclusion. Applying the jurisdictional High Court's binding determination, failure to deduct tax at source on those payments results in the payer being treated as an assessee in default. en-us Mon, 31 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798110 Tax deduction at source applies to external development charges paid to Haryana Shehri Vikas Pradhikaran. Statutory creation and performance of functions resembling governmental functions do not make the authority "Government" for the relevant statutory exclusion. Applying the jurisdictional High Court's binding determination, failure to deduct tax at source on those payments results in the payer being treated as an assessee in default. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798110