learned counsel for the builder-cum-developer that the
'External Development Charges' have been demanded from the
allottees at the rate as determined ... allottees. The petitioners are thus not right in
contending that 'External Development Charges' have been
recovered from them while executing the sale/conveyance
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 ... 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
plan and through the notice, the petitioner was asked to deposit External Development fee and fees and charges under other categories.
It has been argued ... Vrindavan Development Authority & Anr. vs. Rajesh Sharma & Ors. 2023 SCC OnLine SC 530 has also held that, except Development Charges, the Development Authorities
grievance raised by the petitioner
before this Court is that no external development works had
been carried out by the respondents at the site ... various pleas raised by the petitioner
challenging levy of the external development charges,
remain adjudicated.
Keeping in view of the fact and circumstances
with DTCP,
the Assessee was supposed/liable to pay proportionate External
Development Charges (in short "EDC") as per rate, schedule, terms
and conditions ... particular urban estate on the basis
of the cost of external development services such as Master Water
Supply, Master Sewage, Master Roads, Master Storm Water
assessee was not
liable to deduct tax at source on External Development Charges (EDC) is
in contravention to CBDT's Office Memorandum vide ... payment of External Development
Charges and Internal Development Charges (here-in-after referred as
"EDC/IDC") to Haryana Urban Development Authority (here
assessee was not
liable to deduct tax at source on External Development Charges (EDC) is
in contravention to CBDT's Office Memorandum vide ... payment of External Development
Charges and Internal Development Charges (here-in-after referred as
"EDC/IDC") to Haryana Urban Development Authority (here
assesse was not liable to deduct
tax at source on External Development Charges (EDC) is in contravention
to CBDT's Office Memorandum vide ... Wing . It was noticed during the survey
that External Development charges (EDC) were received by HUDA from private
builders/persons without TDS. It was noticed
assesse was not liable to deduct
tax at source on External Development Charges (EDC) is in contravention to
CBDT's office Memorandum vide ... external development charges for taking license for development of
residential, commercial colony in Haryana in the F.Y. 2014-15. Detail of
external development charges
paid to HUDA Government of Haryana as External
Development Charges (EDC); that when show caused by the AO, the
assessee replied that the payment ... provisions of
Section 201 of the Act does not apply to External development charges
(statutory dues) paid to HUDA now know as HSVP. Therefore
