https://www.taxtmi.com/caselaws?id=447714 The ITAT Delhi dismissed the revenue's appeal regarding TDS liability under section 194A. The assessee was not held in default under section 201(1) for non-deduction of tax at source on external development charges paid to HUDA. The CIT(A) had granted relief based on a coordinate bench decision holding that EDC payments to HUDA are not subject to TDS requirements. Consequently, the assessee was not liable for tax recovery or interest under section 201(1A) for non-deduction of tax at source. en-us Thu, 21 Dec 2023 00:00:00 +0530 Tue, 02 Jan 2024 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447714 The ITAT Delhi dismissed the revenue's appeal regarding TDS liability under section 194A. The assessee was not held in default under section 201(1) for non-deduction of tax at source on external development charges paid to HUDA. The CIT(A) had granted relief based on a coordinate bench decision holding that EDC payments to HUDA are not subject to TDS requirements. Consequently, the assessee was not liable for tax recovery or interest under section 201(1A) for non-deduction of tax at source. Case-Laws Income Tax Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447714