https://www.taxtmi.com/caselaws?id=425795 The Tribunal ruled in favor of the assessee in a case involving the disallowance of External Development Charges (EDC) due to non-deduction of TDS and club expenses categorized as personal expenses. Regarding the EDC issue, the Tribunal held that TDS was not required for payments made to HUDA through DTCP for external development works, thus rejecting the disallowance under section 40(a)(ia) of the Income Tax Act. Concerning the club expenses, the Tribunal partially allowed the appeal, restricting the disallowance to Rs. 50,000 out of Rs. 1,90,529. The appeal was decided in favor of the assessee, with consequential actions to be taken by the Assessing Officer. en-us Fri, 29 Jul 2022 00:00:00 +0530 Mon, 01 Aug 2022 09:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425795 The Tribunal ruled in favor of the assessee in a case involving the disallowance of External Development Charges (EDC) due to non-deduction of TDS and club expenses categorized as personal expenses. Regarding the EDC issue, the Tribunal held that TDS was not required for payments made to HUDA through DTCP for external development works, thus rejecting the disallowance under section 40(a)(ia) of the Income Tax Act. Concerning the club expenses, the Tribunal partially allowed the appeal, restricting the disallowance to Rs. 50,000 out of Rs. 1,90,529. The appeal was decided in favor of the assessee, with consequential actions to be taken by the Assessing Officer. Case-Laws Income Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425795