https://www.taxtmi.com/caselaws?id=424618 The Tribunal held that the assessee was not obligated to deduct TDS on External Development Charges (EDC) payments made to HUDA, considering HUDA as an executing agency for the Government. Consequently, the penalty imposed under Section 271C of the Income Tax Act was deemed unjustified and was directed to be deleted. The Tribunal ruled in favor of the assessee, setting aside the lower authorities' orders and allowing the appeals. en-us Thu, 30 Jun 2022 00:00:00 +0530 Tue, 05 Jul 2022 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424618 The Tribunal held that the assessee was not obligated to deduct TDS on External Development Charges (EDC) payments made to HUDA, considering HUDA as an executing agency for the Government. Consequently, the penalty imposed under Section 271C of the Income Tax Act was deemed unjustified and was directed to be deleted. The Tribunal ruled in favor of the assessee, setting aside the lower authorities' orders and allowing the appeals. Case-Laws Income Tax Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424618