https://www.taxtmi.com/caselaws?id=402359 The ITAT Delhi allowed the appeal of the assessee, setting aside the penalty of ? 83,80,000 imposed under section 271C of the Income Tax Act, 1961. The ITAT held that the assessee was not liable to deduct tax at source on External Development Charges paid to Haryana Urban Development Authority as the payment was made through a Government Department and not directly to HUDA. The judgment was pronounced on 29th December 2020. en-us Tue, 29 Dec 2020 00:00:00 +0530 Tue, 29 Dec 2020 21:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402359 The ITAT Delhi allowed the appeal of the assessee, setting aside the penalty of ? 83,80,000 imposed under section 271C of the Income Tax Act, 1961. The ITAT held that the assessee was not liable to deduct tax at source on External Development Charges paid to Haryana Urban Development Authority as the payment was made through a Government Department and not directly to HUDA. The judgment was pronounced on 29th December 2020. Case-Laws Income Tax Tue, 29 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402359