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
That the assessee also charges for the services such as
providing drainage, charges for FSI, charges for additional Height
and charges for betterment ... levy of
cess/charges/fees are designed in lines of an professional and
business oriented infrastructure development real estate entity.
H. It may be noted
various
fees/charges to cover the normal expenditure on operation and development
of the amenities/ infrastructure to serve the society in better manner ... various fees/charges to cover the normal
expenditure on operation and development of the amenities/ infrastructure to
serve the society in better manner
betterment charges,
development charges which was I.T.A No. 3621/Ahd/2015 A.Y. 2011-12 Page
No 3 Gandhinagar Urban Development Authority ... public utility. The assessing officer has stated that
assessee being urban development authority charges various types of fees from
the public for providing certain amenities
comprises of repairs and
maintenance, administrative expenses, water and electricity charges, special and other
charges, Depreciation. If the gain on disposal of land ... penalty and other charges and
not from the activity of acquisition of land and providing the
infrastructure facilities for industrial development however, since the
authorities
Jamnagar Area
Development Authority (in short JADA) was incorporated to undertake the
preparation of development plans, monitoring control of the development of
town planning ... assessee received various kinds of fees and development charges for carrying
out the activities of providing infrastructure facilities. Accordingly, the AO
held that the assessee
charges, development charges which was in the nature of
advancement of general public utility. The assessing officer has stated that
assessee being urban development authority ... recovered from the beneficiaries who get benefit out of development of
such common infrastructure. The assessing officer concluded that proviso to
section
charges, development charges which was in the nature of
advancement of general public utility. The assessing officer has stated that
assessee being urban development authority ... recovered from the beneficiaries who get benefit out of development of
such common infrastructure. The assessing officer concluded that proviso to
section
betterment charges, development charges which was
I.T.A No. 3621/Ahd/2015 A.Y. 2011-12 Page No 3
Gandhinagar Urban Development Authority ... public utility. The assessing officer
has stated that assessee being urban development authority charges various
types of fees from the public for providing certain amenities
ACIT (Exemptions), Jaipur
training to the teachers, awareness programme, infrastructure
development, curriculum and material development, research etc.
These funding agencies provide earmarked budget ... children, training to the teachers, awareness
programme, infrastructure development, curriculum and material
development, research etc. These funding agencies provide earmarked
budget for the activities
