Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Delhi HC to Hear Case on Income Tax – TDS Applicability for EDC and Interest Payments to HUDA/DTCP on September 11, 2024 [Read Order]
Income Tax
The Delhi High Court will revisit the issue of Income Tax-TDS on External Development Charges (EDC) and interest payments to Haryana Urban Development Authority (HUDA)/Director of Town and Country Planning (DTCP) on September 11, 2024. \r
ITAT found the crux of the matter to be whether the assessee was liable for interest under Section 201(1A) for non-deduction of TDS on EDC to HUDA. CIT(A) had relieved the assessee based on previous tribunal rulings. Upholding ITAT's decision, the court noted precedent in Puri Constructions Pvt. Ltd. vs. ACIT. \r
The court admitted appeals to consider if TDS provisions applied to EDC and interest payments, scheduling further hearings for September 11, 2024.
