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EDC Treated as Contractual Payment, TDS Mandatory: ITAT Delhi
Case Law Details
- Case Name
- Glorious Informatics Private Limited Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Delhi
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Glorious Informatics Private Limited Vs ITO (ITAT Delhi)
EDC to HUDA attracts TDS u/s 194C: ITAT Delhi upholds 201(1)/201(1A) demand
Delhi Tribunal dismissed the assessee’s appeal and upheld the demand raised u/s 201(1) & 201(1A) for non-deduction of tax at source on payment of External Development Charges (EDC) made to Haryana Urban Development Authority (HUDA). The Tribunal held that the issue was squarely covered against the assessee by the decision of the Delhi High Court in Puri Construction (P.) Ltd. v. Addl. CIT (2024) 159 taxmann.com 444, wherein it was hel...
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