External Development Charges to HUDA Liable for Section 194C TDS

DCIT Vs Ireo Grace Realtech Private Limited (ITAT Delhi)

The Income-tax Appellate Tribunal (ITAT), Delhi, has issued a common order on two appeals filed by the Revenue for the Assessment Years 2014-15 and 2015-16, in the case of DCIT Vs Ireo Grace Realtech Private Limited. The central issue in the twin appeals was the company’s failure to deduct Tax Deducted at Source (TDS) on payments made to the Haryana Urban Development Authority (HUDA) for External Development Charges (EDC).

The dispute arose after the Commissioner of Income-tax (Appeals) [CIT(A)]

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