https://www.taxtmi.com/highlights?id=103513 The deductee-paid-tax exception applies to non-deduction of tax on External Development Charges where the payee has filed its return, included the relevant receipt in income, and paid the tax due. Verification of these statutory conditions is required before imposing liability for tax default and consequential interest. Liability for non-deduction and interest does not arise if the prescribed conditions are satisfied. The assessment was set aside and remanded for verification of the payee's compliance with those conditions. en-us Tue, 08 Sep 2026 08:42:19 +0530 Tue, 08 Sep 2026 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103513 The deductee-paid-tax exception applies to non-deduction of tax on External Development Charges where the payee has filed its return, included the relevant receipt in income, and paid the tax due. Verification of these statutory conditions is required before imposing liability for tax default and consequential interest. Liability for non-deduction and interest does not arise if the prescribed conditions are satisfied. The assessment was set aside and remanded for verification of the payee's compliance with those conditions. Highlights Income Tax Tue, 08 Sep 2026 08:42:19 +0530 https://www.taxtmi.com/highlights?id=103513