2024 (3) TMI 622

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... OURT] 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 Developer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ncome Tax vs. M/S Experion Developers Pvt. Ltd.) arising from the very same impugned final judgment and order dated 24.03.2023 in Writ Petition (C) No.3790/2021 by the Delhi High Court and following the order of this Court dated 16.12.2020 in the case of Principal Commissioner Of Income Tax (CENTRAL III) Anr. Versus BPTP Limited in SLP (C) Diary No.19436/2020, this special leave petition is also d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X