https://www.taxtmi.com/caselaws?id=424833 The Tribunal held that the assessee was not obligated to deduct Tax Deducted at Source (TDS) on External Development Charges (EDC) payments to Haryana Urban Development Authority (HUDA) as they were statutory payments directed by a government department and deposited in the Consolidated Fund of the State. Consequently, the penalty under Section 271C for non-deduction of TDS was deemed unjustified. The appeals were allowed, and the impugned orders were set aside. en-us Wed, 06 Jul 2022 00:00:00 +0530 Sat, 09 Jul 2022 08:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424833 The Tribunal held that the assessee was not obligated to deduct Tax Deducted at Source (TDS) on External Development Charges (EDC) payments to Haryana Urban Development Authority (HUDA) as they were statutory payments directed by a government department and deposited in the Consolidated Fund of the State. Consequently, the penalty under Section 271C for non-deduction of TDS was deemed unjustified. The appeals were allowed, and the impugned orders were set aside. Case-Laws Income Tax Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424833