Income Tax as all the facts relating to the
external Development Charges of Rs.
102,83,72,519/- were fully & truly disclosed &
discussed ... reproduced hereunder:-
"External Developments Charges (EDC) are
the charges for utilization of existing
infrastructure/ proposed infrastructure.
2. The External Development Charges will be
utilized
Urban Areas
Development Act, 1975 (hereinafter, the 'Haryana Development Act') and
the Haryana Development and Regulation of Urban Areas Development
Rules, 1976 (hereinafter ... Rules of 1976') including submission of the
bank guarantee towards External Development Charges (hereinafter, 'EDC'),
Infrastructure Development Charges (hereinafter
asked the complainant to pay Rs.700/- per sq. yard, as external development charges and complainant paid Rs.1,75,000/- by virtue of draft ... first installment of Rs. 700 per sq. yard towards external development charges to be paid to Government. After draw of lots on 30.08.2015, plot
under various heads i.e. base value, preference
location charges (PLC), external development charges
(EDC), internal development charges (IDC), Electric sub-
station charges, club membership ... other facilities and charge
separately for them i.e. Internal or external
development charges which are collected for
developing/maintaining parks, laying of sewerage
quantified rate of Rs.1650/- per
sq. yards, as External Development Charges, which were payable to
C.C. No.357 of 2017 2
GMADA. Further ... authority raised the total demand of Rs.5035.13 lacs, as external
development charges for residential plot areas along with reserved
area for public utility
Haryana Urban Development Authority, ... vs Acit, Panchkula on 6 February, 2018
1
IN THE INCOME
plot was fixed at Rs.64,96,750/-excluding External Development Charges (EDC), Preferential Location Charges (PLC) etc. The Complainant accepted a time linked payment ... shall carry out internal development within the project and that the external development would be the responsibility of the State Government.
12. The State Commission
Asstt. Commissioner Of Income Tax, ... vs M/S Haryana Urban Development, ... on 6 February, 2018
M/S Haryana Urban Development ... vs Dcit, Panchkula on 6 February, 2018
1
IN THE
Dcit, Panchkula vs M/S Haryana Urban Development ... on 6 February, 2018
1
IN THE