development for
which it has sought and got approval from Punjab Urban
Planning and Development Authority and for the purposes,
the assessee has paid External ... Development is carried out by the government on behalf
of the developer / assessee on account of its contractual
liability. The Development of the external area
Direct the OP No.1 to immediately carry out the external
development works i.e. roads and road system, water supply,
sewerage and drainage systems ... give the details of the Bank account as to
wherein the External Development Charges collected from the
allottee and from the project have been utilized
received confirmation from DTCP, Haryana that the final determination of the External Development Charges was already quantified in December 2004, which Opposite Party ... Party No.1 to pay Contingency Fund for potential increase in External Development Charges. This interest free amount at the rate
Authorities that HUDA receives payment from various parties on
account of External Development Charges ("EDC"). During the
year under consideration, the assessee ... default committed by the assessee under Section 194C on
payment of External Development Charges (EDC) to Haryana
Urban Development Authority (HUDA). With the assistance
making an addition of
Rs.1,61,70,056/- for External Development Charges alleging that the
expenditure is covered under section 43B, ignoring the submission ... making an
addition of Rs.1,61,70,056/- for External Development Charges (EDC) alleging
that the expenditure is covered under section 43B, ignoring
noticed that
TDS was not made on payment of External Development Charges (EDC)
and accordingly penalty u/s 271C was initiated. In response, the assessee ... balance sheet shows that EDC are received for execution for various
External Development works and as and when development work is carried
noticed that TDS
was not made on payment of External Development Charges (EDC) and
accordingly penalty u/s 271C was initiated. In response, the assessee ... sheet shows that EDC are received for execution for various External
Development works and as and when development work is carried out, the
EDC liabilities
provisions of Chapter
XVII-B towards amount paid as External Development Charges
(EDC) to Directorate of Town and Country Planning, Haryana ... default committed by the assessee under Section 194C on payment of
External Development Charges (EDC) to Haryana Urban
Development Authority (HUDA). With the assistance
Praveen Kakar vs Ministry Of Environment And Forest on 4 July, 2022
Author: Adarsh Kumar
noticed that TDS
was not made on payment of External Development Charges (EDC) and
accordingly penalty u/s 271C was initiated. In response, the assessee ... balance sheet shows that EDC are received for
execution for various External Development works and as and when
development work is carried
