https://www.taxtmi.com/caselaws?id=311773 The ITAT Chandigarh ruled in favor of the assessee, setting aside demands under sections 201(1) and 201(1A) for alleged failure to deduct TDS under section 194C on External Development Charges paid to GMADA. Following the precedent in M/s Sukham Infrastructure Pvt Ltd, the tribunal held that EDC payments to GMADA are statutory obligations under government policy, not contractual services. Since GMADA's infrastructure work stems from public duties rather than specific contractual performance, section 194C provisions do not apply to such payments. en-us Fri, 25 Nov 2022 00:00:00 +0530 Fri, 12 Jan 2024 08:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311773 The ITAT Chandigarh ruled in favor of the assessee, setting aside demands under sections 201(1) and 201(1A) for alleged failure to deduct TDS under section 194C on External Development Charges paid to GMADA. Following the precedent in M/s Sukham Infrastructure Pvt Ltd, the tribunal held that EDC payments to GMADA are statutory obligations under government policy, not contractual services. Since GMADA's infrastructure work stems from public duties rather than specific contractual performance, section 194C provisions do not apply to such payments. Case-Laws Income Tax Fri, 25 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311773