ITAT Delhi Sets Aside ₹1.53 Crore TDS Demand Against DLF Homes
The Delhi Income Tax Appellate Tribunal set aside an appellate order upholding a ₹1.53 crore tax demand against DLF Homes Panchkula Private Limited related to External Development Charges. The Assessing Officer had treated payments to HUDA as requiring TDS under Section 194C, with additional interest. The tribunal noted relevant precedent and that, if the Section 201(1) first proviso conditions are met, DLF Homes cannot be treated as an assessee-in-default or be charged related interest.