https://www.taxtmi.com/caselaws?id=425033 Penalty under section 271C for alleged non-deduction of tax at source on External Development Charges paid to a Haryana development authority was held unsustainable. The Tribunal treated the payment as one made in substance to the Government for development works undertaken for the State, and followed its earlier decision on identical facts as well as the coordinate Bench view that such payments did not trigger the TDS obligation relied on in the penalty proceedings. As no TDS default was established, the statutory foundation for penalty failed and the penalty was deleted in favour of the assessee. en-us Thu, 23 Jun 2022 00:00:00 +0530 Thu, 14 Jul 2022 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425033 Penalty under section 271C for alleged non-deduction of tax at source on External Development Charges paid to a Haryana development authority was held unsustainable. The Tribunal treated the payment as one made in substance to the Government for development works undertaken for the State, and followed its earlier decision on identical facts as well as the coordinate Bench view that such payments did not trigger the TDS obligation relied on in the penalty proceedings. As no TDS default was established, the statutory foundation for penalty failed and the penalty was deleted in favour of the assessee. Case-Laws Income Tax Thu, 23 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425033