No TDS default relief says Delhi HC

The Delhi High Court, by its order dated 4 August 2026, dismissed the Revenue's appeal against the ITAT's decision in favour of Sikka Infrastructure Pvt. Ltd. The Court held that although tax was legally deductible on lease rent paid to GNOIDA, no adverse action could be taken against the assessee since it had acted in the same manner as other similarly placed lessees who were led by GNOIDA to believe that TDS was not required.