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2022 (9) TMI 1450 - AT - Income TaxPenalty levied u/s 271C - non deduction of TDS on the payments made for External Development Charges (EDC) to HUDA - HELD THAT:- Tribunal in the case of TDI Infrastructure Ltd. [2022 (7) TMI 388 - ITAT DELHI] held that the assessee was not required to deduct tax at source at the time of payment of EDC as the same was not out of any statutory or contractual liability towards HUDA and, therefore, penalty under section 271C of the Act was not leviable. Decided in favour of assessee.
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