No Automatic TDS Liability on EDC Payments Without Proper Fact Finding

Deputy Gothwal Constructions Private Limited Vs DCIT (ITAT Delhi) EDC Payments to DTCP/HUDA: Delhi ITAT Remands TDS Default Issue u/s 201, Relief Possible If Payee Paid Tax Delhi ITAT set aside the ex-parte order of CIT(A) and remanded the matter to the AO for fresh verification in relation to alleged TDS default on payment of External Development Charges (EDC) made to DTCP/HUDA. The Assessee was treated as an assessee-in-default u/s 201(1) & 201(1A) for non-deduction of TDS u/s 194C on EDC of ₹4.60 crore, resulting in a demand of ₹17.20 lakh. The Assessee contended that EDC payments w...