Case Law Details
Case Name : M/s Perfect Constech Pvt. Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : I.T.A No.6907/Del/2019
Date of Judgement/Order : 29/12/2020
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Delhi
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M/s Perfect Constech Pvt. Ltd. Vs ACIT (ITAT Delhi)
Penalty not leviable for non deduction of TDS under section 271C for EDC charges paid to HUDA as it is non statutory contractual liability
It is seen that in Para 4.3.2, subparagraph (iv) of the order passed u/s 271C
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