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Real Estate Firm’s EDC Payments to HUDA is of Contractual Nature, Liable to TDS u/194(c): ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench allowed the Revenue’s appeals in a case concerning non-deduction of tax at source on External...
![The Delhi High Court has held that TDS was required to be deducted from external development charges [EDC] payment made to Haryana Urban](https://www.taxscan.in/wp-content/uploads/2025/06/TDS-EDC-TAXSCAN.jpg "The Delhi High Court has held that TDS was required to be deducted from external development charges [EDC] payment made to Haryana Urban")
![Discrepancy in EDC Payment and Tax Liabilities: ITAT Remands Matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Discrepancy-in-EDC-Payment-EDC-Payment-External-Development-Charges-taxscan.jpg "Discrepancy in EDC Payment and Tax Liabilities: ITAT Remands Matter to AO [Read Order]")
![No TDS applicable on payments made to Haryana Urban Development Authority on account of EDC charges: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-TDS-applicable-payments-Haryana-Urban-Development-Authority-account-EDC-ITAT-TAXSCAN.jpg "No TDS applicable on payments made to Haryana Urban Development Authority on account of EDC charges: ITAT [Read Order]")
![No TDS on Payment of EDC to HUDA: ITAT deletes Penalty u/s 271C [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/TDS-Payment-EDC-HUDA-ITAT-Penalty-taxscan.jpeg "No TDS on Payment of EDC to HUDA: ITAT deletes Penalty u/s 271C [Read Order]")
No TDS on payment of External Development Charges not made out of any Statutory and Contractual Liability: ITAT [Read Order]
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...
![No TDS on payment of External Development Charges not made out of any Statutory and Contractual Liability: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/External-Development-Charges-No-TDS-Payment-Delhi-High-Court-ITAT-Taxscan.jpg "No TDS on payment of External Development Charges not made out of any Statutory and Contractual Liability: ITAT [Read Order]")