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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
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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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Author Bio

Mr.Kapil Goel B.Com(H) FCA LLB, Advocate Delhi High Court [email protected], 9910272804 Mr Goel is a bachelor of commerce from Delhi University (2003) and is a Law Graduate from Merrut University (2006) and Fellow member of ICAI (Nov 2004). At present, he is practicing as an Advocate View Full Profile

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