https://www.taxtmi.com/caselaws?id=423084 The Tribunal allowed the appeal, canceling the penalty imposed under Section 271C of the Income Tax Act, as it held that TDS was not required on External Development Charges (EDC) payments to HUDA, considering HUDA as an executing agency for the State Government and not subject to TDS provisions under Section 194C. The Tribunal's decision was based on the clarification from the Directorate of Town and Country Planning, Haryana, and a precedent indicating that such payments to agencies like HUDA on behalf of the State Government were exempt from TDS requirements. en-us Thu, 26 May 2022 00:00:00 +0530 Sat, 28 May 2022 09:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423084 The Tribunal allowed the appeal, canceling the penalty imposed under Section 271C of the Income Tax Act, as it held that TDS was not required on External Development Charges (EDC) payments to HUDA, considering HUDA as an executing agency for the State Government and not subject to TDS provisions under Section 194C. The Tribunal's decision was based on the clarification from the Directorate of Town and Country Planning, Haryana, and a precedent indicating that such payments to agencies like HUDA on behalf of the State Government were exempt from TDS requirements. Case-Laws Income Tax Thu, 26 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423084