2024 (2) TMI 894 - SCH - Income Tax

TDS u/s 194I OR 194C - External Development Charges ( EDC ) paid to Haryana Urban Development Authority ( HUDA ) - as decided by HC 2023 (4) TMI 399 - DELHI HIGH COURT Petitioners in these petitions were required to deduct TDS from EDC under Section 194-I HELD THAT - Following the order of this Court in Principal Commissioner Of Income Tax (CENTRAL III) ANR. vs. BPTP Limited 2021 (2) TMI 623 - SC ORDER these special leave petitions are also dismissed. Pending application(s), if any, shall also stand disposed of.

Summary

The Supreme Court dismissed special leave petitions following a previous order in Principal Commissioner Of Income Tax vs. BPTP Limited. Any pending applications were also disposed of.