2024 (3) TMI 622 - 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 as reject the contention that the findings of the AO regarding the nature of EDC charges as well at the provisions referred by him for determining the petitioner s liability are not material and Petitioners in these petitions were required to deduct TDS from EDC u/S194-I HELD THAT - Having regard to the order passed by this Court in Joint Commissioner of Income Tax vs. M/S Experion Developers Pvt. Ltd. 2024 (2) TMI 894 - SC ORDER arising from the very same impugned final judgment and order 2023 (4) TMI 399 - DELHI HIGH COURT by the Delhi High Court and following the order of this Court 2021 (2) TMI 623 - SC ORDER BPTP Limited in SLP (C) Diary No.19436/2020, this special leave petition is also dismissed.

Summary

The Supreme Court dismissed a special leave petition due to a previous order related to a similar case. The delay was condoned, and pending applications were disposed of.