https://www.taxtmi.com/caselaws?id=385918 The Tribunal ruled in favor of the assessee, finding that there was a reasonable cause for not deducting tax at source on external development work charges (EDC) payments to Haryana Urban Development Authority (HUDA). The Tribunal accepted the assessee's argument that the payments were made to the Government through the Directorate of Town and Country Planning (DTCP), exempting them from TDS under section 196. The lack of a direct contract with HUDA and the absence of contumacious conduct led to the deletion of penalties under section 271C for the assessment years 2014-15 and 2015-16. en-us Fri, 13 Sep 2019 00:00:00 +0530 Tue, 17 Sep 2019 11:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385918 The Tribunal ruled in favor of the assessee, finding that there was a reasonable cause for not deducting tax at source on external development work charges (EDC) payments to Haryana Urban Development Authority (HUDA). The Tribunal accepted the assessee's argument that the payments were made to the Government through the Directorate of Town and Country Planning (DTCP), exempting them from TDS under section 196. The lack of a direct contract with HUDA and the absence of contumacious conduct led to the deletion of penalties under section 271C for the assessment years 2014-15 and 2015-16. Case-Laws Income Tax Fri, 13 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385918