https://www.taxtmi.com/caselaws?id=424773 The Tribunal held that the assessee was not obligated to deduct TDS on External Development Charges (EDC) paid to the Haryana Urban Development Authority (HUDA). It was determined that HUDA was considered a government entity rather than a taxable entity under the Income Tax Act. Relying on clarifications from the Town and Country Planning, Government of Haryana, and previous judicial decisions, the Tribunal set aside the penalty imposed under section 271C and allowed the appeals, stating that the payments were made to a government department and not under a contractual obligation with HUDA. en-us Wed, 06 Jul 2022 00:00:00 +0530 Fri, 08 Jul 2022 09:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424773 The Tribunal held that the assessee was not obligated to deduct TDS on External Development Charges (EDC) paid to the Haryana Urban Development Authority (HUDA). It was determined that HUDA was considered a government entity rather than a taxable entity under the Income Tax Act. Relying on clarifications from the Town and Country Planning, Government of Haryana, and previous judicial decisions, the Tribunal set aside the penalty imposed under section 271C and allowed the appeals, stating that the payments were made to a government department and not under a contractual obligation with HUDA. Case-Laws Income Tax Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424773