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2022 (7) TMI 588 - AT - Income TaxPenalty u/s 271C - payment towards EDC charges to DGTCP Haryana through HUDA without deduction of TDS - non deduction of tax at source as per provisions of Chapter XVII-B towards amount paid as External Development Charges (EDC) to Directorate of Town and Country Planning, Haryana (Haryana Government) (DGTCP) through banking channel favouring Haryana Urban Development Authority (HUDA) - HELD THAT:- As relying on own case for A.Y. 2014-15 [2022 (7) TMI 534 - ITAT DELHI]. we hold that imposition of penalty under Section 271C of the Act is not justified in view of the finding of the Co-ordinate Bench that the 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. - Decided in favour of assessee.
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