TDS Exemption on HUDA Payments: ITAT Delhi Ruling

ITO Vs Santur Builders Pvt Ltd (ITAT Delhi) Introduction: In a significant ruling, the Income Tax Appellate Tribunal (ITAT) in Delhi addressed the applicability of Tax Deducted at Source (TDS) on payments made to Haryana Urban Development Authority (HUDA) on behalf of the State Government. The case “ITO Vs Santur Builders Pvt Ltd” deals with the assessment year 2015-16 and involves issues related to the obligation of TDS deduction under the Act of 1961. Analysis: The appeal filed by the Revenue was against an order from the Commissioner of Income Tax (Appeals), related to treating ...