https://www.taxtmi.com/caselaws?id=448201 ITAT Chandigarh ruled in favor of the assessee society regarding TDS provisions under section 194C on External Development Charges paid to GMADA. The tribunal held that TDS provisions do not apply to EDC payments made to GMADA as the authority was not functioning as a contractor on behalf of the assessee. Following precedent from H.P. Singh case with identical facts, the tribunal set aside the demand raised under sections 201(1) and 201(1A), concluding that section 194C provisions are not attracted to such payments. en-us Fri, 03 Nov 2023 00:00:00 +0530 Fri, 12 Jan 2024 09:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448201 ITAT Chandigarh ruled in favor of the assessee society regarding TDS provisions under section 194C on External Development Charges paid to GMADA. The tribunal held that TDS provisions do not apply to EDC payments made to GMADA as the authority was not functioning as a contractor on behalf of the assessee. Following precedent from H.P. Singh case with identical facts, the tribunal set aside the demand raised under sections 201(1) and 201(1A), concluding that section 194C provisions are not attracted to such payments. Case-Laws Income Tax Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448201