https://www.taxtmi.com/caselaws?id=780697 ITAT (Del) allowed the appeals, holding that the Assessing Officer and CIT(A) had invoked section 194I to claim TDS on External Development Charges (EDC) paid to HUDA, but section 194I is not applicable to such payments. The Tribunal found the Department cannot rely on multiple provisions inconsistently in show-cause notices to fasten tax liability and, following precedent, sustained the assessee's grounds, setting aside the TDS demand under section 194I. en-us Fri, 31 Oct 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780697 ITAT (Del) allowed the appeals, holding that the Assessing Officer and CIT(A) had invoked section 194I to claim TDS on External Development Charges (EDC) paid to HUDA, but section 194I is not applicable to such payments. The Tribunal found the Department cannot rely on multiple provisions inconsistently in show-cause notices to fasten tax liability and, following precedent, sustained the assessee's grounds, setting aside the TDS demand under section 194I. Case-Laws Income Tax Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780697