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2023 (2) TMI 168 - AT - Income Tax
Penalty levied u/s 271C - TDS u/s 194C - non-deduction of TDS on the External Development Charges paid to Haryana Urban Development Authority [HUDA] - HELD THAT:- As decided in SATYA DEVELOPERS PVT. LTD. Case [2022 (6) TMI 687 - ITAT DELHI] assessee has not committed any violation of provision of Chapter XVII B of the Act by making payment towards EDC charges to DGTCP Haryana through HUDA without deduction of TDS.
Thus we direct the Assessing Officer to delete the penalty levied under section 271C of the Act on the payments made to the authorities of HUDA. Decided in favour of assessee.