note of the fact
that the appellant is charging maintenance deposit, infrastructure charges,
development charges from the developers more particularly various fees and levies
raised ... more particularly
classified in its accounts as Balcony enclosure fee, elevation charges, infrastructural
development charges, premium income, penalty and staircase premium
total amount paid to
SRA charges is not only deposit but also includes other charges like infrastructure
charges, development charges interest etc. In any case ... revenue expenses being incurred on account of development
charges, interest on development charges and infrastructure charges being incurred
4
ITA. NO.4314/Mum/2011
Shri
seized material total revenue worked out considering flat value,
club charges, infrastructural charges etc., whereas while comparing such
value with the agreement only flat value ... recovery from customer consisting of legal, club charges, share
application money, maintenance charges, development charges, formation
charges, infrastructure charges, MSEB charges, which are duly recorded
Schedule N 16,84,84,727
8.10. Therefore, fee, charges and income credited to the Development
Fund Account shall be treated as income available ... Green Cess Fund transferred to the
Development Fund Account was brought to tax as part of the
Development Fund. In our view the Green Cess
Schedule N 16,84,84,727
8.10. Therefore, fee, charges and income credited to the Development
Fund Account shall be treated as income available ... Green Cess Fund transferred to the
Development Fund Account was brought to tax as part of the
Development Fund. In our view the Green Cess
Dhl Logistics P.Ltd, Mumbai vs Dcit Cir 9(3)(1), Mumbai on 20 December
5986/MUM/2017 (A.Y: 2013-14)
M/s. Housing Development and Infrastructure Limited
(Reply to Point no. 24 of notice ... revised cost of TDR which was arrived at as under: -
Housing Development & Infrastructure
A.Y. 2013-14 F.Y. 2012-13
Amount
Summary
(Actual
against land
purchased from Haryana State Industrial and Infrastructure
Development Corporation (HSIIDC). HSIIDC has levied maintenance
charges for multiple years which was deposited
also to ensure the integrated
development of the region along with its industrial development. Later, City and
Industrial Development Corporation of Maharashtra Ltd (CIDCO ... regard to designing, planning, financing, marketing,
development of necessary infrastructure provisions of necessary services, operations
and maintenance of infrastructure administration and management
also to ensure the integrated development of the
region along with its industrial development. Later, City and Industrial
Development Corporation of Maharashtra Ltd (CIDCO ... regard to
designing, planning, financing, marketing, development of necessary
infrastructure provisions of necessary services, operations and
maintenance of infrastructure administration and management
