https://www.taxtmi.com/caselaws?id=440925 The Tribunal allowed the appeal, ruling that the demand and interest on the assessee for failure to deduct TDS on External Development Charges (EDC) payments were unjustified. The decision was based on the finding that the assessee did not breach Chapter XVII B of the Act by making payments to the Government department through HUDA without TDS deduction. The judgment highlighted the exemption from TDS obligations for payments to State Government departments and statutory bodies, aligning with legal precedents. en-us Mon, 24 Jul 2023 00:00:00 +0530 Sat, 29 Jul 2023 08:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440925 The Tribunal allowed the appeal, ruling that the demand and interest on the assessee for failure to deduct TDS on External Development Charges (EDC) payments were unjustified. The decision was based on the finding that the assessee did not breach Chapter XVII B of the Act by making payments to the Government department through HUDA without TDS deduction. The judgment highlighted the exemption from TDS obligations for payments to State Government departments and statutory bodies, aligning with legal precedents. Case-Laws Income Tax Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440925