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2024 (1) TMI 600 - ITAT CHANDIGARHTDS u/s 194C - assessee society paid External Development Charges(EDC) to Greater Mohali Area Development Authority(GMADA) without deduction of tax - assessee society submitted the details of the payment and submitted that TDS provisions are not applicable on the payment made to GMADA as the latter was not working as contractor on behalf of the assessee - HELD THAT:- As compared to case of M/s H.P. Singh and Others [2022 (11) TMI 1439 - ITAT CHANDIGARH] instant case, identical fact pattern exist wherein the payment of EDC charges has been made to GMADA by the assessee society, we are of the considered view that the provisions of section 194C are not attracted on payment of EDC charges to GMADA and thus, the demand raised u/s 201(1) read with Section 201(1A) of the Act are hereby set aside. Decided in favour of assessee.
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