{"id":4623,"date":"2026-02-17T00:41:21","date_gmt":"2026-02-17T00:41:21","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4623"},"modified":"2026-02-17T00:41:23","modified_gmt":"2026-02-17T00:41:23","slug":"income-tax-hc-delhi-judgement-dated-09-02-2026-tds-applicable-on-annual-lease-rent-to-development-authority","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/income-tax-hc-delhi-judgement-dated-09-02-2026-tds-applicable-on-annual-lease-rent-to-development-authority\/","title":{"rendered":"Income Tax, HC Delhi Judgement Dated 09\/02\/2026 – TDS applicable on Annual Lease Rent to Development Authority:\u00a0"},"content":{"rendered":"\n

Case of CIT vs Mahagun (India) Pvt Ltd, HC Delhi\u00a0\u00a0Judgement Dated 9th<\/sup>\u00a0February 2026.\u00a0<\/em>HC reaffirmed that annual lease rent paid to Greater Noida Development Authority attracts TDS under Section 194I of the Income Tax Act. It had allowed the assessee appeal by relying on the earlier High Court ruling in Rajesh Projects (India) Pvt Ltd vs CIT (TDS)-II, which held that lease rent paid for use of land constitutes \u201crent\u201d within the meaning of Section 194I and is therefore subject to TDS. This position was affirmed by the Supreme Court in New Okhla Industrial Development Authority vs CIT.\u00a0<\/p>\n\n\n\n

(Link: HC Delhi Judgement Dated 09\/02\/2026)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of CIT vs Mahagun (India) Pvt Ltd, HC Delhi\u00a0\u00a0Judgement Dated 9th\u00a0February 2026.\u00a0HC reaffirmed that annual lease rent paid to […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-4623","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"\nIncome Tax, HC Delhi Judgement Dated 09\/02\/2026 - 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