TDS on EDC Payments Not Applicable Under Section 194I: ITAT Delhi

Cogent Realtors Private Limited Vs JCIT (OSD) (ITAT Delhi) No TDS on EDC Payments to HUDA – Section 194I Not Applicable- EDC Is Statutory Levy, Not Rent – ITAT Delhi Assessee, a real estate developer, was held liable u/s 201(1)/201(1A) for non-deduction of TDS on External Development Charges (EDC) paid to Haryana Urban Development Authority (HUDA). AO treated EDC as rent for use of land taxable u/s 194I, & CIT(A) upheld it. Assessee contended that EDC is a statutory levy under the Haryana Urban Development Act, not payment for land use, relying on the Delhi High Court’s ruling in DLF...