M/s Base Exports Pvt. Ltd. Vs Income Tax Officer, Ward-73(3), New Delhi-110092
Parties Involved
Facts Summary
The case involves an appeal by M/s Base Exports Pvt. Ltd. against the order of the Addl./JCIT(A)-1, Vadodara, dated 04.06.2025, in proceedings under section 201(1A) of the Income Tax Act, 1961. The assessee did not appear for the hearing, and the case was proceeded ex-parte. The assessee's grievance is that it was held in default for not deducting TDS on external development charges payments made to M/s Haryana Urban Development Authority (HUDA), which are treated as contractual payments under section 194C of the Act.…
Decision in favour of
Revenue
Legal Issues
- 1. Whether the assessee is in default for not deducting TDS on external development charges payments to HUDA.
Judgment Outcome
Decided in favour of Revenue.
Precedents Relied Upon
1 precedent cited in this judgement.
Similar Judgements
Eminence Township (India) Pvt. Ltd vs. CIT(TDS)
Delhi Bench benchAY 2015-16AllowedTarang Infra Projects Ltd. vs. Income Tax Officer
Delhi Bench benchAY 2015-16AllowedEmaar India Limited Vs. DCIT
Delhi Bench 'B', New Delhi benchAY 2015-16AllowedDeputy Commissioner of Income Tax vs. Liberty Retail
Delhi Bench benchAY 2014-15DismissedKad Steel Rolling Mills vs. Income Tax Officer
Ahmedabad benchM/s. SOCOMEC India Pvt. Ltd vs. Dy. CIT, TDS Circle, Gurgaon
Delhi Bench benchAY 2018-19Allowed