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        Income Tax

        2025 (9) TMI 1516 - SCH - Income Tax

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        Special Leave Petition dismissed: EDC payments not subject to TDS under Sections 194C or 194I, revenue claim rejected The SC dismissed the Special Leave Petition, holding that External Development Charges paid to the development authority are not subject to tax deduction ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Special Leave Petition dismissed: EDC payments not subject to TDS under Sections 194C or 194I, revenue claim rejected

                              The SC dismissed the Special Leave Petition, holding that External Development Charges paid to the development authority are not subject to tax deduction at source under Sections 194C or 194I. Relying on recent SC precedent, the court affirmed the Tribunal's view that EDC payments do not attract TDS obligations under those provisions, and rejected the revenue's contention that Section 194I imposed a withholding duty in respect of such charges.


                              "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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