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    <title>2019 (12) TMI 1106 - ITAT DELHI</title>
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    <description>The Tribunal held that the assessee was not obligated to deduct TDS on External Development Charges (EDC) payments made to Haryana Urban Development Authority (HUDA). The penalty imposed by the Assessing Officer was deemed unjustified and was consequently removed. The appeal was successful, and the decision was rendered on 18th December 2019.</description>
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      <description>The Tribunal held that the assessee was not obligated to deduct TDS on External Development Charges (EDC) payments made to Haryana Urban Development Authority (HUDA). The penalty imposed by the Assessing Officer was deemed unjustified and was consequently removed. The appeal was successful, and the decision was rendered on 18th December 2019.</description>
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