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2024 (3) TMI 311 - ITAT DELHIDisallowance u/s 40(a)(ia) - External Development Charges(EDC) paid to HUDA without deduction of tax at source - TDS on EDC u/s 194C/194I - HELD THAT:- We find that the issue in dispute is no longer res integra in view of case of Regards Developers P Ltd 2023 (2) TMI 501 - ITAT DELHI] wherein it was held that where assessee paid external development charges to Haryana Urban Development Authority (HUDA) without deduction of tax at source, since such payment to HUDA was deposited in consolidated Fund of State and consequently assessee was not required to deduct tax on such payment, levy of penalty under section 271C upon assessee was not sustainable. The entire order of the Tribunal is already reproduced in the order of the ld. CIT(A) and hence the same is not reiterated herein for the sake of brevity. Since the relief is granted by the ld. CIT(A) by following the order of this Tribunal referred supra, we do not find any infirmity in the said order of the ld. CIT(A). Accordingly, the grounds raised by the revenue are dismissed.
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