The Delhi bench of the Income Tax Appellate Tribunal (ITAT), held that the assessee was not required to deduct TDS as the payment of External Development Charges (EDC) was not made out of any statutory and contractual liability to HUDA with whom the assessee has no privity of contract. The Appellant, M/s. Santur Infrastructure Pvt. […]
The post No TDS on payment of External Development Charges not made out of any Statutory and Contractual Liability: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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