residential site, urge that the deduction towards
development charges, should be on par with
lesser development charges, on the premise
that the beneficiary ... than 30% deduction towards development charges.
14. In determining the market value of the land,
and making deductions towards development charges the
law does
Hubballi Court Complex, as such there is
no question of deduction of development charges at 65%
for an already developed land. Hence, he prays ... total
development charge deduction is fixed at 65%. In our
considered opinion, the Reference Court has erred in
deducting 65% towards development charges
Hubballi Court Complex, as such there is
no question of deduction of development charges at 65%
for an already developed land. Hence, he prays ... total
development charge deduction is fixed at 65%. In our
considered opinion, the Reference Court has erred in
deducting 65% towards development charges
circumstances, the Court also
observed that the extent of deduction for development charges
depends ... upon development needed in each case. In the
circumstances of the case, deduction of 53% under Building
Rules and further deduction towards development charges
appellants that
the Reference Court ought to have granted deduction
towards development charges is concerned, the material
on record also discloses that the subject land ... purpose of a bridge and no other
additional developmental works were required to be done
warranting deduction from out of the total compensation
payable
deducted
Rs.25/- per sq.ft. towards the developmental charges having
regard to the fact that land is acquired for formation of National
Highway. Accordingly ... that the High Court has erred in
directing the deduction on account of developmental charges at
Rs.25/- per sq.ft out of the ordered
value at Rs.2,000/- per sq.ft. with
deduction of 20% towards developmental charges
assessment order
are as below:
1. Recomputation of deduction u/s 10A
a. Reduction of communication charges is restricted
to export turn over only ... Software Expenditure
On account of additions and disallowances as
above, the deduction of claim under Section 10A
had been reduced
assessment order
are as below:
1. Recomputation of deduction u/s 10A
a. Reduction of communication charges is restricted
to export turn over only ... Software Expenditure
On account of additions and disallowances as
above, the deduction of claim under Section 10A
had been reduced
assessment order
are as below:
1. Recomputation of deduction u/s 10A
a. Reduction of communication charges is restricted
to export turn over only ... Software Expenditure
On account of additions and disallowances as
above, the deduction of claim under Section 10A
had been reduced
