competent authority (Government) and another revised layout was approved by DTCP dated 21-3-2001. In the revised lay out also, an extent ... conversion was approved by the competent authority as well as DTCP. Regarding non-availability of school in and around their residential area, it is stated
CONNECTED CASES Page 7
Department of Town and Country Planning ("DTCP") "by which time, in
the opinion of the Developer, the adverse ... part compliance of that
conditions paid `25 lakhs as EDC to the DTCP Haryana. The agreement
further inter alia, stated that:
"Whereas the Developer
Governor of Haryana
acting through the Director, Town & Country Planning (DTCP),
Haryana, whereby owner undertakes to pay proportionate EDC as
per rate, schedule, terms ... assessee
5 ITA No.6844/Del./2014
because levy is made by DTCP having control over the EDC and
not HUDA as contended
case where payments have been made to DTCP, Govt. of
Haryana and the A.O. is wrong in assuming that EDC payment
has been made ... with Haryana Govt.
through Haryana Governor through Director Town & Country
Planning (DTCP) on 25.01.2008.
- Clause-I(a) of the said agreement provided for payment
behalf of
Department of Town and Country Planning ("DTCP"), which is not
amenable to tax withholding under Chapter XVII, in terms of
section ... appellant in
depositing demand drafts in the office of DTCP issued in the name
of the Principal Officer of HUDA was an eye wash
Gurugram, applied to the Director, Town and
Country Planning, Haryana (for short - DTCP) for the grant of a licence
under the 1975 Act for developing ... aforesaid application for the grant of
licence, filed such agreement before the DTCP. On favourable
consideration of the application, on 22.11.2008, Chintels and DTCP entered
deposited by respondent No.1 with Directorate of Town &
Country Planning (DTCP) on 18th September, 2006 for licence of
commercial component. The application ... take any step to get
the amount refunded from DTCP. Instead, as per petitioners,
respondent No.2 diverted these deposits with DTCP
under:
"(1) To render account of the EDC paid to DTCP Haryana and to quantify the quantum of default on this account ... default within 30 days.
(6) To produce the permission of the DTCP to take up any development work including the construction of a boundary wall
transaction should be recognized only when the developer
obtained the license from DTCP. The AO put the assessee to query as to
whether the consideration ... transaction, the
income would be recognized upon issue of the license ty DTCP.
5. On considering the assessee's reply, the AO concluded that
Directorate of Town
and Country Planning” (DTCP) Haryana on behalf of
TFIPL as under:
1.2.1. The Seth Group shall be responsible for
payment ... accrued/levied thereon
from 24.03.2015, to “Directorate of Town and
Country Planning” (DTCP) Haryana against the EDC
liability
