amount of service The amount of service charges and
charges so deposited by the Infrastructure Development Charges so
colonizer shall constitute a deposited ... Development Authority {local authorities, firms,
undertakings of Government and other authorities involved in land development} shall
also be liable to deposit the {infrastructure development charges
Income and Expenditure a/c as
annual maintenance and development charges. This further
establishes the inconsistency in the accounts whereby receipts or
recoveries from sectors ... sells plots after purchasing land)plotting it
and developing it with basic infrastructure ad not a construction
contractor. The AO further observed that
Income and Expenditure a/c as
annual maintenance and development charges. This further
establishes the inconsistency in the accounts whereby receipts or
recoveries from sectors ... sells plots after purchasing land)plotting it
and developing it with basic infrastructure ad not a construction
contractor. The AO further observed that
Income and Expenditure a/c as
annual maintenance and development charges. This further
establishes the inconsistency in the accounts whereby receipts or
recoveries from sectors ... sells plots after purchasing land)plotting it
and developing it with basic infrastructure ad not a construction
contractor. The AO further observed that
State Commission has failed to include various
items like infrastructure development charges, O&M
charges etc. for calculating the capital cost. The capital
cost ... Components of working capital
13. Interest on working capital
14. Infrastructure Development Charges
15. Auxiliary Consumption
16. Banking mechanism
Page 34 of 98
Appeal
lakhs per
MW by the Respondent No 1 as Infrastructure Development Charges
(IDC) to the Appellant for establishing, operating and maintaining the
line / substation ... Energy Purchase
Agreement provides for payment of Rs 25.75 Lacs as Infrastructure
Development Charges for the specific purpose of establishing interface
line
advance
payment rebate, additional payments towards External Development
Charges (EDC)/Infrastructure Development Charges (IDC) on the
increased area etc.
2.8 The Opposite Party in Case
Income and Expenditure a/c as
annual maintenance and development charges. This further
establishes the inconsistency in the accounts whereby receipts or
recoveries from sectors ... sells plots after purchasing land)plotting it
and developing it with basic infrastructure ad not a construction
contractor. The AO further observed that
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
Palm Village, Sector 126, Mohali. It further mentioned
that PLC and other charges are to be evaluated before allotment.
Floor plan and specifications as shown ... towards sale consideration of the apartment including
the external development charges, infrastructural development
charges, preferential location charges, preferential floor charges,
club membership, 1 KVA power
