PAYMENTS TO M.D.A. FOR SUSPERVISION CHARGES
EXTERNAL DEVELOPMENT & LAYOUT SANCTION FEE
ETC.
20.05.2004 M.D.A. SUPERVISION CHARGES 35,638.00
Page ... EXTERNAL 20,323.00
DEVELOPMENT CHARGES
22.05.2004 M.D.A. EXTERNAL DEVELOPMENT 84,331.00
CHARGES
22.05.2004 M.D.A. EXTERNAL DEVELOPMENT 74,900.00
CHARGES
failed to appreciate the facts of the case judiciously that
External Development Charges (EDC) paid by deductor company to
HUDA are liable for deduction ... justification to accept the objections raised.. That merely
because the external development charges were determined and
directed to be paid by the Directorate of Town
having deducted TDS on external
development charges "EDC" payments made to the Haryana Urban
Development Authority (HUDA).
2. At the very outset ... justification to accept the objections raised.. That merely
because the external development charges were determined and
directed to be paid by the Directorate of Town
deduct tax at source under section 194C on
payment of external development work charges ('EDC')
aggregating ... Development and Regulation of Urban Areas Act, 1975
for development of land parcel into commercial colony upon payment
of the requisite charges including external development
deduction of tax at
source ON the payment of external development charges to HUDA.
5. Without prejudice to the above and under the facts ... liable to deduct tax at source on the payment for
External Development Charges (EDC) amounting to Rs.10,11,00,000/-
made to Haryana Urban
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
YEIDA under
the head interest cannot be merely nomenclature of EDC (External
Development Charges) owing to the fact that these are uniformly and
periodically made ... YEIDA under
the head interest cannot be merely nomenclature of EDC (External
Development Charges) owing to the fact that these are uniformly and
periodically made
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
