Order of CIT(A) confirming the levy of penalty for failure to deduct tax at source on external development charges are deleted..(AY.2017-18)
Signature Builders Pvt. Ltd. v. Add. CIT (2022) 99 ITR 211 (Delhi) (Trib)
S. 271C : Penalty-Failure to deduct at source-External development charges paid to the Haryana Urban Development Authority-Levy of penalty was deleted.