Penalty not leviable for non deduction of TDS due to reasonable cause

Santur Infrastructure Pvt. Ltd. Vs ACIT (ITAT Delhi)

We are of the considered view that firstly, the assessee was not required to deduct TDS as the payment of EDC was not made out of any statutory and contractual liability to HUDA with whom the assessee has no privity of contract; secondly, the assessee has reasonable cause for non-deduction of tax at source by

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