https://www.taxtmi.com/caselaws?id=472950 External development charge payments attract tax deduction at source as contract payments rather than rent payments. Revisionary jurisdiction may correct the applicable withholding provision from rent-payment treatment to contract-payment treatment where the revision precedes first appellate adjudication and the issue has not been considered and decided on appeal. Explanation 1(c) does not bar revision in those circumstances, and the corrected TDS treatment remains operative. en-us Thu, 24 Apr 2025 00:00:00 +0530 Thu, 29 Oct 2026 13:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472950 External development charge payments attract tax deduction at source as contract payments rather than rent payments. Revisionary jurisdiction may correct the applicable withholding provision from rent-payment treatment to contract-payment treatment where the revision precedes first appellate adjudication and the issue has not been considered and decided on appeal. Explanation 1(c) does not bar revision in those circumstances, and the corrected TDS treatment remains operative. Case-Laws Income Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472950