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2024 (3) TMI 622 - SCH - Income TaxTDS u/s 194I OR 194C - External Development Charges (‘EDC’) paid to Haryana Urban Development Authority (‘HUDA’) - As decided by HC [2023 (4) TMI 399 - DELHI HIGH COURT] as reject the contention that the findings of the AO regarding the nature of EDC charges as well at the provisions referred by him for determining the petitioner’s liability are not material and Petitioners in these petitions were required to deduct TDS from EDC u/S194-I HELD THAT:- Having regard to the order passed by this Court in Joint Commissioner of Income Tax vs. M/S Experion Developers Pvt. Ltd. [2024 (2) TMI 894 - SC ORDER] arising from the very same impugned final judgment and order [2023 (4) TMI 399 - DELHI HIGH COURT] by the Delhi High Court and following the order of this Court [2021 (2) TMI 623 - SC ORDER] BPTP Limited in SLP (C) Diary No.19436/2020, this special leave petition is also dismissed.
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