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Case Law Details

Case Name : Sirur Developers Pvt. Ltd. Vs JCIT (TDS) (ITAT Delhi)
Appeal Number : I.T.A No. 1164/Del/2021
Date of Judgement/Order : 08/09/2022
Related Assessment Year : 2016-17
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Sirur Developers Pvt. Ltd. Vs JCIT (TDS) (ITAT Delhi)

ITAT find that the issue as to whether penalty under section 271C of the Act is leviable for non-deduction of tax on payments made for External Development Charges (EDC) to HUDA came up for hearing before the Tribunal in the case of TDI Infrastructure Ltd

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