merged banks
iv. Disallowance of Impact Fee - Rs. 10,43,353/-
v. Disallowance of investment written off - Rs. 3,19,89,000/-
4. Against ... addition of
Rs.10,43,353/- on account of disallowance of Impact Fee.
4. The ld. CIT(A) has erred in law and facts
Surat has erred in deleting the
disallowance of 'impact fees' of Rs.13,95,672/- holding that
I.T.A. No.2722 ... decision in the case of
Vastushilp Corporation held that impact fee for balcony cover charges
paid by the assessee were not in the nature
received
under provisions of GTPUD Act like Development charges. Betterment
charges, Impact fees, Amenities fees, Scrutiny fees, Zoning fees as well
amount received from premium
The Dy. Commr. Of Income Tax, ... vs Jamnagar Area Development Authority, ... on 15 November, 2019
provisions of GTPUD Act such as Development charges, Betterment
charges, Impact fees, Amenities fees, Scrutiny fees, Zoning fees etc. as the income
of appellant irrespective
question or having been regularised under GRUDA
Act by paying impact fees. It is interesting to note that the AMC
is collecting property taxes from
Amenities fees Rs. 9,43,69,008/-
(d) Impact fees Rs. 13,88,880/-
(e) Addition to Fixed Assets
Amenities fees Rs. 9,43,69,008/-
(d) Impact fees Rs. 13,88,880/-
(e) Addition to Fixed Assets
Amenities fees Rs. 9,43,69,008/-
(d) Impact fees Rs. 13,88,880/-
(e) Addition to Fixed Assets
Amenities fees Rs. 9,43,69,008/-
(d) Impact fees Rs. 13,88,880/-
(e) Addition to Fixed Assets
