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2018 (1) TMI 1707 - HC - Income TaxLiability of tds - payments were made to Government - whether the external development charges are payable by the petitioner under the Haryana Development and Regulation of Urban Areas Act, 1975 to the Government of Haryana or to any other party? - If it is to the Government of Haryana, it is possible that the exemption under Section 196 of the Income Tax Act, 1961 would apply - HELD THAT:- The petitioner states that it entered into the agreements in Forms LC-IV and LC-IV A. Prima facie, the agreements are with the Governor of Haryana. In these circumstances, the petitioner shall pursuant to the impugned notice dated 22.01.2018 appear before the officer. Till further orders, the order, if any, however, shall not be given effect to.
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