https://www.taxtmi.com/caselaws?id=445185 ITAT Delhi ruled in favor of the assessee regarding non-deduction of TDS on external development charges (EDC) paid to HUDA. The tribunal held that EDC payments are not for specific work done by HUDA for the assessee, but rather charges levied by Haryana Government for external development with HUDA merely executing the work. Since the payment did not arise from statutory or contractual liability towards HUDA, no TDS deduction was required under sections 201(1)/201(1A). The addition was deleted. en-us Mon, 30 Oct 2023 00:00:00 +0530 Wed, 01 Nov 2023 22:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445185 ITAT Delhi ruled in favor of the assessee regarding non-deduction of TDS on external development charges (EDC) paid to HUDA. The tribunal held that EDC payments are not for specific work done by HUDA for the assessee, but rather charges levied by Haryana Government for external development with HUDA merely executing the work. Since the payment did not arise from statutory or contractual liability towards HUDA, no TDS deduction was required under sections 201(1)/201(1A). The addition was deleted. Case-Laws Income Tax Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445185