TDS not deductible on EDC Payment to HUDA; Section 271C penalty not imposable

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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