Delhi HC: Hymen Rupture is Not Required to Prove Penetrative Sexual Assault under the POCSO Act  ||  Delhi HC: Organised Crime Groups Exploit Juveniles, Misuse Juvenile Justice Laws for Serious Crimes  ||  Patna HC Directs Smooth Lok Adalat For Traffic Challan Settlement, Ensuring Access to Justice  ||  Supreme Court Holds Revenue Records Alone Do Not Confer Title Over Land Ownership  ||  SC: Disciplinary Authority Cannot Punish Employee Without Fresh Show-Cause Notice on New Charges  ||  Supreme Court: No Separate Plea is Needed to Cancel Agreement to Sell For Buyer’s Default  ||  Supreme Court Directs District Collectors to Strictly Implement Solid Waste Management Rules 2026  ||  Bombay HC: Courts Cannot Mandate Mediation under Mediation Act 2023 Without Mutual Consent  ||  Kerala HC: Embassy NOC Not Required For Indian-Foreigner Marriage under Special Marriage Act  ||  MP High Court: Penalty May Stand if Misconduct is Proven, Even if Inquiry is Vitiated    

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