TDS u/s 194I OR 194C - External Development Charges (‘EDC’) paid ...

Income Tax

April 11, 2023

TDS u/s 194I OR 194C - External Development Charges (‘EDC’) paid to Haryana Urban Development Authority (‘HUDA’) - the Revenue does not seek to support the decision of the AO that EDC are ‘rent’ or in the nature of ‘rent’. Thus, concededly, the fundamental reasoning on which the impugned order rests is fundamentally flawed. - Petitioners in these petitions were required to deduct TDS from EDC under Section 194-I - HC

View Source

← Previous Next →

TDS u/s 194I OR 194C - External Development Charges (‘EDC’) paid ...

Income Tax

April 11, 2023

You may also like:

TDS u/s 194I or not - Wrong section applied by the AO - withhold tax (TDS) on External Development Charges (‘EDC’) paid to Haryana Urban Development Authority (‘HUDA’) -...

Assessee in Default u/s 201(1)/201(1A) - non deduction of TDS on payment of external development charges (EDC) to Haryana Urban Development Authority (HUDA) - appellant...

TDS u/s 194I - TDS liability on payment development charges, lease charges and other charges paid to RIICO - the development charges can not be considered as rent - AT

TDS u/s 194C - EDC is a charge levied by Government for carrying out External Development Work to be executed in the periphery of or outside colony/area for the benefit...

Disallowance 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 - The tribunal concluded that...

TDS u/s 194C or 194I - short deduction of TDS - CAM charges Maintenance Charges along with Rent - the CAM charges paid by the assessee did not form part of the actual...

TDS u/s 194C - liability to deduct tax - External Development Charges (EDC) - payments made to the Haryana Shahari Vikas Pradhikaran [HSVP] (Earlier known as HUDA) - The...

TDS u/s 194C or 194I - default u/s. 201(1) - short deduction of TDS - Payment of common area maintenance charges (CAM charges) - the payments made towards CAM charges...

TDS u/s 194I/194C - TDS on rent and CAM charge [Common Area Maintenance] - While there are no expenses incurred against the rent except for general building maintenance...

Penalty u/s 271C - Non deduction of TDS on payment of External Development Charges (EDC) - the issue became debatable if the TDS is to be deducted or not on the EDC...

TDS u/s 194I or 194C - storage charges paid by assessee - TDS @ 20% - The ITAT concluded that assessee is liable to deduct Tax at Source u/s 194C - The High court...

Penalty proceedings u/s 271C - Failure to deduct TDS u/s 194C - the payment of EDC is not for carrying out any specific work to be done by HUDA for and on behalf of the...

TDS u/s 194C OR 194I - Common area maintenance charges paid - the payment for operation/maintenance was made directly to the services providers after deduction of TDS...

Revenue expenditure - interest expenses towards delayed payment of EDC external Development Charges to HUDA - - Not to be held as penal in nature u/s 37(1) - the...

TDS u/s 194I OR 194C - deductibility of the tax on the entire payment as rent or to be segregated into rent and CAM charges (Common Area Maintenance) - While there are...

Quick Updates: