SC: Readiness for Agreement Execution Must be Proven From Agreement Date, Not Only After Suit Filing  ||  Supreme Court: Long Gap Without Similar Criminal Conduct May Mitigate Sentence  ||  Supreme Court: Loss of Right Leg Constitutes 100% Functional Disability for a Mason  ||  Del HC Orders Fresh All India Tennis Association Elections by Sept 30, Sets Timeline for Amendments  ||  Bombay High Court Permits 26-Week Pregnancy Termination Due to Fetal Anomalies, Financial Hardship  ||  Uttarakhand High Court: NH Act Authority Cannot Challenge Collector-Fixed Circle Rate  ||  Consumer Court Directs Amazon, Seller to Pay Rs.4.68 Lakh to Customer as Compensation  ||  MP HC: Pension is a Proprietary Right and Cannot be Withheld unless Grave Misconduct is Proved  ||  HP High Court: ITBP Constable Removal For Affair Disproportionate; Orders Compulsory Retirement  ||  Calcutta High Court: Trade Licence Not Required For Advocates’ Partnership Registration    

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  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved