Govt. by issuing payment in the name of Haryana Urban
Development Authority (HUDA) for and on behalf of and on
instructions of Govt ... license was to pay external
development charges to Haryana Urban Development Authority
(HUDA) on the directions and on behalf of Director, Town & Country
Planning
complied with the provisions f section 194C on
payments of EDC to HUDA as the same can not be termed as payment
to contractors ... source ON the payment of external development charges to HUDA.
5. Without prejudice to the above and under the facts and
circumstances of the case
appreciating EDC payment was made to Haryana
Urban Development Authority ('HUDA') for and on behalf of
Department of Town and Country Planning ... office of DTCP issued in the name
of the Principal Officer of HUDA was an eye wash to circumvent
the provisions of section 194C
under section 194C of the Act on payment
of EDC to HUDA which is highly unjustified, uncalled ... carried at the
premises of Haryana Urban Development Authority (HUDA).
During the survey proceedings, it was observed by the Revenue
Authorities that HUDA receives payment
carried out at the premises of Haryana
Urban Development Authority (HUDA), Panchkula on 09/02/2017
and 14/02/2017. During the course of search ... assessee had made a payment of External Development Charges
(EDC) to HUDA amounting to Rs.41,90,00,000/- during the
Financial Year under consideration
Sector-14,
101, 1st Floor, Hall No. 1, ARA Huda, Rohtak
Centre, E-2, Jhandewalan, New PAN:ABOPS1385F
Delhi
(Appellant) (Respondent ... ACIT,
H No. 53/54, Sector-14, Central Circle-17, Room No.
Huda, Rohtak 101, 1st Floor, Hall No. 1,
PAN:ABOPS1385F ARA Centre
seek the permission for
transfer of the above said property from HUDA before it could be
transferred as the ownership still lay with HUDA ... HUDA was paid further amounts for the said plot after the deed
of conveyance and before the sale of said plot by assessee. The total
that the EDC paid by the appellant to Haryana Urban Development
Authority (HUDA) are not in the nature of any tax, duty, cess ... with the EDC charges payable by the assessee to HUDA. The relevant part
of the synopsis reads as follows:-
Taxes, Duty, Cess and Fees External
working merely as a government contractor on a works
contract with HUDA and no development activities were being carried out
by the assessee ... working as a works contractor. It was further submitted that
merely because HUDA had deducted tax at source u/s 194C
Building Society Ltd. were compulsorily acquired by the Haryana Urban Development Authority (HUDA) in the last quarter of 1993-94, Initial compensation was received ... sewers, electricity and telephone line etc. The same land was acquired by HUDA for which the compensation had been given. The return for assessment year
