ITAT, Delhi: No TDS on Payment of External Development Charges Not Made Out of Statutory Liability - (31 Jan 2020)
DIRECT TAXATION
Income Tax Appellate Tribunal (ITAT), Delhi has held that the Assessee is not required to deduct Tax Deducted at Source (TDS) as the payment of External Development Charges was not made out of any statutory and contractual liability to Haryana Urban Development Authority with whom the Assessee has no privity of contract.
Tags : INCOME TAX APPELLATE TRIBUNAL TDS ON PAYMENT OF EXTERNAL DEVELOPMENT CHARGES
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