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TDS on HUDA EDC Payments Upheld Due to Section 194C Applicability
Case Law Details
- Case Name
- ITO Vs Asthetic Township Developers Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
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ITO Vs Asthetic Township Developers Pvt. Ltd. (ITAT Delhi)
EDC Payments to HUDA Attract TDS u/s 194C: ITAT Delhi Reverses CIT(A), Allows Revenue Appeal
The Delhi ITAT “B” Bench, in ITO v. Asthetic Township Developers Pvt. Ltd. (ITA No. 2492/Del/2025, AY 2014-15; order dated 29.12.2025), has allowed the Revenue’s appeal and held that payments made towards External Development Charges (EDC) to Haryana Urban Development Authority (HUDA) are liable for TDS u/s 194C, thereby restoring the demand raised u/s 201(1) and interest u/s 201(1A).
The Assessing Officer (TDS) had treated the Assessee a...
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