TDS not deductible on payment towards External Development Charges to HUDA

ITO Vs Silverglades Infrastructure Pvt. Ltd. (ITAT Delhi) ITAT Delhi held that the assessee has not committed any violation of provision of Chapter XVII B of the Act by making payment towards External Development Charges (EDC) to Directorate of Town and Country Planning, Haryana (Haryana Government) (DGTCP) through banking channel favoring Haryana Urban Development Authority (HUDA). Facts- The assessee has challenged the action of AO for treating the assessee as ‘assessee in default’ towards failure to deduct tax as required under the provisions of Chapter XVIIB of the Act towards amount p...