https://www.taxtmi.com/caselaws?id=431064 The Tribunal allowed the appeal, setting aside the penalty imposed by the AO. It concluded that the payments made to HUDA were statutory obligations and not subject to TDS. The Tribunal emphasized that there was no contractual relationship between the assessee and HUDA/DTCP, and the penalty was imposed without proper justification, violating the principles of natural justice. The appeal was allowed, and the penalty was deleted. en-us Wed, 30 Nov 2022 00:00:00 +0530 Sat, 03 Dec 2022 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431064 The Tribunal allowed the appeal, setting aside the penalty imposed by the AO. It concluded that the payments made to HUDA were statutory obligations and not subject to TDS. The Tribunal emphasized that there was no contractual relationship between the assessee and HUDA/DTCP, and the penalty was imposed without proper justification, violating the principles of natural justice. The appeal was allowed, and the penalty was deleted. Case-Laws Income Tax Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431064