This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Local Authority Status of DDA Defeats TDS on Ground Rent
Case Law Details
- Case Name
- DCIT Vs Splendor Landbase Limited (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
DCIT Vs Splendor Landbase Limited (ITAT Delhi)
Ground Rent to DDA Needs No TDS: ITAT Rejects 194I Demand- DDA Is Local Authority: Section 196 Shields Assessee
In DCIT Vs. Splendor Landbase Ltd., ITA Nos.2408 & 2410/Del/2025, AYs 2017-18 & 2018-19, order dated 31.12.2025, Delhi ITAT dismissed Revenue’s appeals & upheld deletion of TDS demand u/s 201(1) & interest u/s 201(1A) on ground rent paid to Delhi Development Authority (DDA).
Assessee had paid ground rent of ₹5.73 crore to DDA without deducting TDS u/s 194I. AO treated Assessee as assessee in default, raising demand of...
Author Info
