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Issues: Whether the demand raised under section 201(1) read with section 201(1A) of the Income-tax Act, 1961 for non-deduction of tax at source from External Development Charges paid to HUDA was sustainable, and whether such payments were liable for deduction of tax at source under section 194C of the Income-tax Act, 1961.
Analysis: The appeal turned on the tax character of the External Development Charges paid to HUDA. The first appellate authority had deleted the demand by relying on a coordinate bench view. The Tribunal noted that the Delhi High Court in Puri Construction Pvt. Ltd. had subsequently held that such payments to HUDA attract tax deduction at source under section 194C, and no contrary authority was shown.
Conclusion: The demand under section 201(1) read with section 201(1A) was held to be valid, and the deletion made by the first appellate authority was set aside.
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