Disallowance u/s 40(a)(ia) - External Development Charges(EDC) ...

Income Tax

March 7, 2024

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 since the EDC payment to HUDA was deposited in the consolidated Fund of the State, no tax deduction was required, thereby affirming the deletion of the disallowance. - The tribunal dismissed the revenue's appeal, upholding the CIT(A)'s order regarding the disallowance of EDC expenditure.

View Source

← Previous Next →

Disallowance u/s 40(a)(ia) - External Development Charges(EDC) ...

Income Tax

March 7, 2024

You may also like:

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...

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 - External Development Charges (‘EDC’) paid to Haryana Urban Development Authority (‘HUDA’) - the Revenue does not seek to support the decision of...

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’) -...

TDS u/s 194C - Deduction u/s 40(a)(ia) - the expenditure incurred under the head ‘freight charges’ are not liable for disallowance u/s 40(a)(ia)

Claim of deduction u/s 10A / 10AA on Disallowance made u/s 40(a)(ia) due to non deduction of TDS - Business Development Commission paid to its US based Associated...

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) for non-deduction of tax at source (TDS) - assessee in default - Assessee has paid interest u/s 201(1A) for non-deduction/short deduction of...

TDS u/s 194I - hire charges paid for the equipment disallowed - addition u/s 40(a)(ia) - the amount of equipment hire charges in question having been already offered to...

Charges paid to clearing and forwarding agents disallowed u/s 40(a)(ia) – TDS not deducted u/s 194C - mere reimbursement of charges would not require deduction of taxes...

Disallowance u/s 40(a)(ia) of the Act - Reimbursement of CHA charges paid to C & F agent – No requirement to deduct TDS on reimbursement of transportation charges to the...

Disallowances u/s 40(a)(ia) - it becomes clear that it is a case of short deduction of tax and not a case of non deduction of tax. - no disallowance u/s 40(a)(ia) can be...

Disallowance of Expenses u/s. 40(a)(ia) - Non deduction of TDS on commission - Pricing mechanism fixed by the Government of India, it is clear that the assessee has...

Addition u/s 40(a)(ia) - Non-deduction of TDS - year end provisions was made by assessee in respect of expenses - As regards to the claim of the assessee that in...

Disallowance u/s 40(a)(ia) - non deduction of TDS - If the element of income cannot be established, provisions of section 40(a)(ia) cannot be invoked - AT

Quick Updates: