https://www.taxtmi.com/caselaws?id=424979 Payment of external development charges to an executing agency acting on behalf of the State Government did not attract Chapter XVII-B TDS on the facts noted, as the Tribunal accepted the departmental clarification that no tax was required to be deducted. Following its coordinate bench view on identical facts, the Tribunal held that section 271C penalty could not survive in the absence of any underlying TDS default, and the assessee succeeded. en-us Thu, 16 Jun 2022 00:00:00 +0530 Tue, 12 Jul 2022 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424979 Payment of external development charges to an executing agency acting on behalf of the State Government did not attract Chapter XVII-B TDS on the facts noted, as the Tribunal accepted the departmental clarification that no tax was required to be deducted. Following its coordinate bench view on identical facts, the Tribunal held that section 271C penalty could not survive in the absence of any underlying TDS default, and the assessee succeeded. Case-Laws Income Tax Thu, 16 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424979