TDS not deductible on EDC Payment to HUDA; Section 271C penalty not imposable

Sirur Developers Pvt. Ltd. Vs JCIT (TDS) (ITAT Delhi) ITAT find that the issue as to whether penalty under section 271C of the Act is leviable for non-deduction of tax on payments made for External Development Charges (EDC) to HUDA came up for hearing before the Tribunal in the case of TDI Infrastructure Ltd. Vs. Addl. CIT for the assessment year 2014-15 in ITA. No. 6653/Del/2019 and the Tribunal by order dated 06.07.2022 held that the assessee was not required to deduct tax at source at the time of payment of EDC as the same was not out of any statutory or contractual liability towards HUDA a...