2023 (8) TMI 226

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent : Mr Puneet Rai, Sr Standing Counsel with Mr Ashvini Kumar and Ms Madhavi Shukla, Standing Counsels ORDER RAJIV SHAKDHER, J. (ORAL): 1. In this writ petition, we are concerned with Financial Year (FY) 2015-16. 2. Via this writ petition, the petitioner has laid a challenge to the order dated 31.01.2023 passed under Section 201(1)/201(1A) of the Income Tax Act, 1961 [in short,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r together) any, - (a)land; or ...'. Therefore, EDC ought to be subjected to TDS under section 1941 of the Act @10%." 4. Mr Puneet Rai, learned senior standing counsel, who appears on behalf of the respondent/revenue, cannot but accept that the impugned order cannot be sustained, having regard to the judgment rendered by a coordinate bench of this court in DLF Homes Panchkula Pvt. Ltd. v. JC....