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Delhi ITAT Upholds TDS Demand on EDC Payments to HUDA: Section 194C Applicable
Case Law Details
- Case Name
- Deepanshu Projects Pvt. Ltd. Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
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Deepanshu Projects Pvt. Ltd. Vs ITO (ITAT Delhi)
Delhi ITAT Upholds TDS Demand on EDC Payments to HUDA: Section 194C Applicable
Delhi ITAT considered appeals against orders passed u/s 201(1)/201(1A), wherein Assessee was held to be an assessee-in-default for failure to deduct TDS on External Development Charges (EDC) paid to HUDA. CIT(A) Noida had upheld the TDS liability relying on the binding judgment of Hon’ble Delhi High Court in Puri Construction Pvt. Ltd. Vs Addl. CIT (W.P.(C) 9483/2019, order dated 13.02.2024), which held that payments of EDC constitute payments for work contracts att...
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