https://www.taxtmi.com/caselaws?id=771882 Delhi HC set aside orders under Section 201(1) and 201(1A) regarding TDS non-deduction on EDC payments to HUDA. Revenue was granted liberty to proceed further "in accordance with law" following Puri Constructions precedent requiring TDS deduction under Section 194C. However, HC clarified this liberty did not absolve AO from Section 201(3) limitation requirements. Court held Section 153(6)(i) provisions inapplicable as no specific finding or direction was given to issue the impugned order. Decision favored assessee on limitation grounds. en-us Thu, 22 May 2025 00:00:00 +0530 Sat, 31 May 2025 08:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771882 Delhi HC set aside orders under Section 201(1) and 201(1A) regarding TDS non-deduction on EDC payments to HUDA. Revenue was granted liberty to proceed further "in accordance with law" following Puri Constructions precedent requiring TDS deduction under Section 194C. However, HC clarified this liberty did not absolve AO from Section 201(3) limitation requirements. Court held Section 153(6)(i) provisions inapplicable as no specific finding or direction was given to issue the impugned order. Decision favored assessee on limitation grounds. Case-Laws Income Tax Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771882