ITAT deletes section 271C penalty in respect of EDC Amount paid to HUDA

Signature Builders Pvt. Ltd. Vs Addl. CIT (ITAT Delhi)

(A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)-31, New Delhi [“Ld. CIT(A)”, for short], dated 13/05/2019 for Assessment Year 2017-18. Grounds taken in this appeal are as under:

“(i) That the order of the Ld. A.O. as well as CIT(A) in unlawful, arbitrary and against the facts of the case.

(ii) That the Ld. A.O

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