Urban Development Authority Not Government: TDS on EDC Upheld by ITAT

Trehan Promoters & Builders Pvt Ltd Vs ITO (ITAT Delhi)

Tribunal dismissed the appeal of Trehan Promoters & Builders Pvt Ltd challenging the order u/s 201/201(1A) for non-deduction of TDS on EDC payments made to Haryana Urban Development Authority(HUDA).

Assessee had argued that EDC payments were statutory in nature & not contractual, hence outside the scope of TDS. Revenue relied on the binding judgment of jurisdictional Delhi High Court in Puri Construction Pvt Ltd 462 ITR 326 which held that EDC payments made to HUDA constitute contractual payments attracting

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