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External Development Charges (EDC) Paid to HUDA/HSVP Attract TDS under Section 194C — Delhi High Court in Puri Constructions Pvt. Ltd. Case (2024)
Facts of the CaseThe petitioners, real estate developers in Haryana, were
required to pay External Development Charges (EDC) to the Haryana Urban
Development Authority (HUDA), now Haryana Shahari Vikas Pradhikaran (HSV...
Puri Constructions Pvt. Ltd. v. Additional Commissioner of Income Tax (TDS) – Delhi High Court Clarifies TDS Liability on External Development Charges (EDC) and Validity of Reassessment under Sections 147, 148, 194C & 40(a)(ia) of the Income-tax Act, 1961 (W.P.(C) 9483/2019, Judgment dated 13.02.2024)
Facts of the CaseThe petitioners, including Puri Constructions Pvt. Ltd. and
other real estate developers, were engaged in development projects in Haryana.
For obtaining licenses to develop projects, developers were re...
TDS on External Development Charges (EDC) Not Applicable under Section 194C — Delhi High Court in Puri Constructions Pvt. Ltd. & Connected Matters v. Income Tax Authorities (2024)
Facts of the CaseThe petitioners, comprising various real estate developers,
were required under Haryana development regulations to pay External
Development Charges (EDC) to the Haryana Shahari Vikas Pradhikaran (HSVP)...
No TDS on External Development Charges (EDC) Paid to HSVP/HUDA — Section 194C Not Applicable: Delhi High Court in Puri Constructions Pvt. Ltd. vs Addl. CIT (2024)
Facts of the CaseThe petitioners, being real estate developers, were required
to pay External Development Charges (EDC) to Haryana Shahari Vikas Pradhikaran
(HSVP), formerly known as HUDA, as a condition for obtaining ...
TDS on External Development Charges (EDC) Payable to HSVP/HUDA Under Section 194C — Delhi High Court in Puri Constructions Pvt. Ltd. vs Addl. CIT (2024)
Facts of the CaseThe petitioners, engaged in real estate development, were
required to pay External Development Charges (EDC) to Haryana Shahari Vikas
Pradhikaran (HSVP), formerly Haryana Urban Development Authority (H...
External Development Charges (EDC) Paid to HSVP/HUDA Attract TDS Under Section 194C — Delhi High Court in Puri Constructions Pvt. Ltd. vs Addl. CIT (2024)
Facts of the CaseThe petitioners, real estate developers, made payments towards
External Development Charges (EDC) to Haryana Shahari Vikas Pradhikaran
(HSVP)/HUDA as mandated under development licenses granted by the ...
TDS on External Development Charges (EDC) Not Applicable Under Section 194C — Delhi High Court in Puri Constructions Pvt. Ltd. & Connected Cases vs Income Tax Authorities (2024)
Facts of the CaseA batch of writ petitions was filed by various real estate
developers challenging proceedings initiated by the Income Tax Department for
failure to deduct Tax Deducted at Source (TDS) under Section 194...
Puri Constructions Pvt. Ltd. vs. Additional Commissioner of Income Tax (TDS) & Ors. — Delhi High Court on TDS Liability on External Development Charges (EDC) under Section 194C — W.P.(C) 9483/2019 (13 February 2024)
Facts of the CaseThe petitioner, a real estate developer, challenged TDS
demands raised by the Income-tax Department on payments made towards External
Development Charges (EDC) to government authorities in connection w...
Disallowance u/s 40(a)(i) Not Sustainable Without Chargeability to Tax — Delhi High Court in CIT-II vs. Mitsubishi Corporation India Pvt. Ltd. (ITA 180/2014)
Facts of the Case
The
assessee made payments to overseas group companies located in USA, Japan,
Singapore, and Thailand for purchase of goods and services.
No
tax was deducted at source (TDS) on the...
No Addition on Estimated Basis Without Rejecting Books u/s 145(3) — Delhi High Court in PCIT (Central)-1 vs. Forum Sales Pvt. Ltd. (ITA 862/2019)
Facts of the Case
A
search and survey operation under Sections 132/133A was conducted on the
group to which the assessee belonged.
Proceedings
under Section 153A followed, and assessment under Secti...