TDS can’t be Deducted when EDCs have been Exempted from Category of “Contractor” by Rajasthan State Government’s Order: ITAT [Read Order]
ITAT grants relief in not deducting the TDS in virtue of the order of the Rajasthan State Government, in excluding the EDCs from the category of Contractor.
By Sunayana Dhal - On December 24, 2023 8:02 pm - 2 mins read
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) held that Tax Deducted at Source (TDS) cannot be deducted when the Eco Development Committees (EDCs) have been exempted from the category of the contractor by the Rajasthan State Government’s order. The assessee deductor is the State Government i.e. Conservator of Forest & Field Director,…
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