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of <h1>Special Leave Petition dismissed: EDC payments not subject to TDS under Sections 194C or 194I, revenue claim rejected</h1> The SC dismissed the Special Leave Petition, holding that External Development Charges paid to the development authority are not subject to tax deduction ... Applicability of tax deduction on EDC payment made to HUDA -Tribunal as essentially held that External Development Charges [‘EDC’] charges would not be subject to a deduction of tax at source - TDS u/s 194C OR 194I - appellant/revenue had sought to rest its claim of an obligation to deduct tax by referring to Section 194I - HELD THAT:- Following the order passed in M/S Experion Developers Pvt Ltd [2024 (2) TMI 894 - SC ORDER] and other similar matters, we dismiss this Special Leave Petition also. 'Delay condoned.' Pursuant to the order dated 12.02.2024 in Special Leave Petition (Civil) Diary No. 2867/2024 (Joint Commissioner Of Income Tax Vs. M/S Experion Developers Pvt Ltd) and other similar matters, the Court has applied the same treatment and 'dismiss this Special Leave Petition also.' The petition is therefore dismissed on the same grounds as those earlier proceedings. 'Pending application(s), if any, shall also stand disposed of.' The judgment follows the precedent and disposition established by the cited order, treating the instant SLP consistently with the cohort of similar matters referenced.
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