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Delhi High Court: TDS Applicable on External Development Charges (EDC) Paid by Real Estate Developers – Applicability of Section 194C of the Income Tax Act | Puri Constructions Pvt. Ltd. & Ors. vs. Additional Commissioner of Income Tax & Ors. (2024)
Facts of the CaseThe petitioners, consisting of several real estate developers
including Puri Constructions Pvt. Ltd., Natureville Promoters Pvt. Ltd., RPS
Infrastructure Ltd., Ramprastha Estates Pvt. Ltd., and Omaxe L...
Applicability of Section 194C TDS to External Development Charges (EDC) Payments — Delhi High Court in Puri Constructions Pvt. Ltd. vs. Addl. CIT (W.P.(C) 9483/2019)
Facts of
the CaseSeveral writ petitions including W.P.(C) 9483/2019 were filed
by real estate developers challenging notices issued by the Income-Tax
Department alleging default in deduction of tax at source (TD...
Indian National Congress vs Deputy Commissioner of Income Tax — Delhi High Court Upholds Section 153C Proceedings Based on Search Material (Income‑tax Act, 1961)
Facts of the Case
The
petitioner, Indian National Congress, filed multiple writ petitions challenging
the initiation of proceedings under Section 153C of the Income‑tax Act, 1961
for Assessment Years 2014‑15, 201...
MUFG Bank Ltd. vs Commissioner of Income Tax — Delhi High Court Permits Selective Settlement of Appeals under Direct Tax Vivad Se Vishwas Act, 2020 (Sections 143(3), 144C, VSV Act)
Facts of the Case
The
writ petition pertains to Assessment Year 2011–12. The petitioner, MUFG Bank
Ltd., challenged the order of the Revenue rejecting its declaration in Form‑1
and undertaking in Form‑2 filed...
MUFG Bank Ltd. vs Commissioner of Income Tax — Delhi High Court Holds Assessee Can Settle Select Appeals Under Direct Tax Vivad Se Vishwas Act, 2020 (Sections 2(1)(a), 2(1)(j), Rule 2(b))
Facts of the Case
The
writ petition pertained to Assessment Year 2010–11. The petitioner, MUFG Bank
Ltd., challenged the rejection of its declaration filed under Form-1 and
undertaking under Form-2 of the Direct Ta...
Orchid Infrastructure Developers Pvt Ltd vs Principal Commissioner of Income Tax — Delhi High Court Quashes Reopening under Sections 148/148A After Settlement Commission Order (Sections 245D, 245‑I, 150)
Facts of the CaseThe
petitioner challenged the order dated 30.11.2023 passed under Section 148A(d)
of the Income-tax Act, 1961 for Assessment Year 2007-08 along with the notice
issued under Section 148. The petitioner...
Stay of Tax Demand Not Automatic on 20% Deposit — Delhi High Court Permits Fresh ITAT Stay in Indian National Congress v. DCIT (AY 2018-19, Section 13A)
Facts of the Case
The
petitioner, a recognized national political party, filed its return for AY
2018-19 claiming exemption under Section 13A of the Income-tax Act.
The
Assessing Officer denied the ...
External Development Charges (EDC) Paid to HUDA/HSVP Liable to TDS under Section 194C — Delhi High Court in Puri Constructions Pvt. Ltd. v. Addl. CIT (2024)
Facts of the CaseThe petitioners, real estate developers in Haryana, were
granted licences for development of residential and commercial projects subject
to payment of External Development Charges (EDC) to the Haryana ...
External Development Charges (EDC) Paid to HUDA/HSVP Are Subject to TDS under Section 194C — Delhi High Court in Puri Constructions Pvt. Ltd. v. Addl. CIT (2024)
Facts of the CaseThe petitioners, real estate developers in Haryana, were
granted development licences subject to payment of External Development
Charges (EDC) to the Haryana Urban Development Authority (HUDA), now
Ha...
External Development Charges (EDC) Paid to HUDA/HSVP Attract TDS under Section 194C — Delhi High Court in Puri Constructions Pvt. Ltd. Case (2024)
Facts of the CaseThe petitioners, real estate developers in Haryana, were
required to pay External Development Charges (EDC) to the Haryana Urban
Development Authority (HUDA), now Haryana Shahari Vikas Pradhikaran (HSV...