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![Interest Paid to HUDA on Delayed External Development Charges Not Penal, Deductible as Revenue Expenditure: ITAT [Read Order] Interest Paid to HUDA on Delayed External Development Charges Not Penal, Deductible as Revenue Expenditure: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/09/500x300_2084882-huda-itat-taxscan.webp)
Interest Paid to HUDA on Delayed External Development Charges Not Penal, Deductible as Revenue Expenditure: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that interest paid to the Haryana Urban Development Authority (HUDA) on...


![The Delhi High Court has held that TDS was required to be deducted from external development charges [EDC] payment made to Haryana Urban 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)
![Delhi HC to Hear Case on Income Tax - TDS Applicability for EDC and Interest Payments to HUDA/DTCP on September 11, 2024 [Read Order] Delhi HC to Hear Case on Income Tax - TDS Applicability for EDC and Interest Payments to HUDA/DTCP on September 11, 2024 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Delhi-HC-to-Hear-Case-on-Income-Tax-Haryana-Urban-Development-Authority-Delhi-HC-case-on-Income-tax-taxscan.jpg)
![TDS Not Applicable on Payments Made to HUDA on Behalf of State Government: ITAT [Read Order] TDS Not Applicable on Payments Made to HUDA on Behalf of State Government: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/TDS-Applicable-Payments-HUDA-Behalf-State-Government-ITAT-TAXSCAN.jpeg)
![No TDSÂ to be Deducted on Payments made to HUDA for EDC: ITAT upholds Decision [Read Order] No TDSÂ to be Deducted on Payments made to HUDA for EDC: ITAT upholds Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/TDS-Payments-HUDA-EDC-ITAT-taxscan.jpg)

![No TDS on Payment of EDC to HUDA: ITAT deletes Penalty u/s 271C [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)
![Penalty u/s 271C based on Mere Assumption without Supporting Evidence is Invalid: ITAT [Read Order] Penalty u/s 271C based on Mere Assumption without Supporting Evidence is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Penalty-assumption-supporting-evidence-ITAT-taxscan.jpg)
![TDS not leviable on External Development Charges paid to HUDA: ITAT deletes Penalty [Read Order] TDS not leviable on External Development Charges paid to HUDA: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/TDS-External-Development-Charges-HUDA-ITAT-Penalty-taxscan.jpg)
![No TDS on payment of External Development Charges not made out of any Statutory and Contractual Liability: ITAT [Read Order] 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)