2024 (2) TMI 1203 - SCH - Income Tax

TDS u/s 194I OR 194C - External Development Charges ( EDC ) paid to Haryana Urban Development Authority ( HUDA ) - HELD THAT - Following the order of this Court in Principal Commissioner of Income Tax (Central III) and Anr. vs. BPTP Limited 2021 (2) TMI 623 - SC ORDER and Joint Commissioner of Income Tax vs. M/s Experion Developers Pvt. Ltd. 2024 (2) TMI 894 - SC ORDER , these petitions also stand dismissed stating Petitioners in these petitions were required to deduct TDS from EDC under Section 194-I Pending application(s), if any, shall stand disposed of.

Summary

The Supreme Court dismissed the petitions based on the orders in previous cases. The delay was condoned, and any pending applications were disposed of.