https://www.taxtmi.com/caselaws?id=437253 The Tribunal allowed the appeal, ruling in favor of the assessee and setting aside the penalty imposed under section 271C of the Income Tax Act. The Tribunal held that the payments made for External Development Charges (EDC) to Haryana Urban Development Authority (HUDA) were not subject to TDS deduction requirements as they were directed towards government department for external development works, not based on a specific contract with the assessee. The Tribunal emphasized the lack of a contractor/contractee relationship between HUDA and the assessee, supporting the decision to delete the penalty and noting the assessee's good faith in following government clarifications. en-us Tue, 11 Apr 2023 00:00:00 +0530 Mon, 01 May 2023 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437253 The Tribunal allowed the appeal, ruling in favor of the assessee and setting aside the penalty imposed under section 271C of the Income Tax Act. The Tribunal held that the payments made for External Development Charges (EDC) to Haryana Urban Development Authority (HUDA) were not subject to TDS deduction requirements as they were directed towards government department for external development works, not based on a specific contract with the assessee. The Tribunal emphasized the lack of a contractor/contractee relationship between HUDA and the assessee, supporting the decision to delete the penalty and noting the assessee's good faith in following government clarifications. Case-Laws Income Tax Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437253