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“Section 3(3)(ii)”

Section References (mined)Section 3Section 3(3)(ii)5 judgments

DEPUTY GOTHWAL CONSTRUCTIONS PVT LTD,DELHI vs. DCIT,CIRCLE-74(1), DELHI

In the result, this appeal is allowed for statistical purposes

ITA 2862/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Dec 2025AY 2017-18

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2862/Del/2025 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Deputy Gothwal Constructions P. Ltd. Dcit, L-73, Mahipalpur Extension, Vs. Circle 74(1), South Delhi. New Delhi. Pan No.Aaccd9703C अपीलाथ" Appellant ""यथ"/Respondent

Section 194CSection 196Section 201Section 201(1)Section 250Section 271

company M/s Deputy Gothwal Constructions Pvt. Ltd. and thus there was no obligation of the appellant to have deposited the EDC under section 3(3)(ii) of Haryana Development and Regulation of Urban Areas Act, 1975. 8. It is submitted that, since the license had not been granted

ITO, WARD 77(1), NEW DELHI vs. SANTUR BUILDERS P.LTD, NEW DELHI

In the result, the appeal is dismissed

ITA 1973/DEL/2023[2016-17]Status: DisposedITAT Delhi07 Dec 2023AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2016-17

Section 194CSection 201Section 201(1)Section 271C

Director may specify to be executed in the periphery of or outside colony/area for the benefit of the colony/area. 2- As per Section 3(3)(ii), license holder has to pay proportionate development charges if the external development works as defined in clause (g) of section

ITO, WARD-77(3), NEW DELHI vs. SILVERGLADES INFRASTRUCTURE PVT LTD., GURGAON

In the result, the appeal of the assessee is allowed

ITA 677/DEL/2023[2014-15]Status: DisposedITAT Delhi21 Aug 2023AY 2014-15

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

For Appellant: Shri R.S. Singhvi, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 194CSection 2Section 201(1)Section 271CSection 3(3)(ii)

Director may specify to be executed in the periphery of or outside colony/area for the benefit of the colony/area. 2- As per Section 3(3)(ii), license holder has to pay proportionate development charges if the external development works as defined in clause (g) of section

GOPAL GLOBAL DEVELOPERS PRIVATE LIMITED,NEW DELHI vs. ITO, TDS WARD 74(3)

In the result, the appeal of the assessee is allowed

ITA 2664/DEL/2022[2014-15]Status: DisposedITAT Delhi27 Jul 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri M.R. Sahu, CAFor Respondent: Shri Vivek Kumar Upadhyay, Sr.DR
Section 194CSection 2Section 201(1)Section 271CSection 3(3)(ii)

Director may specify to be executed in the periphery of or outside colony/area for the benefit of the colony/area. 2- As per Section 3(3)(ii), license holder has to pay proportionate development charges if the external development works as defined in clause (g) of section

ITO WARD-77(1), NEW DELHI vs. SANTUR BUILDERS PVT LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 217/DEL/2023[2015-16]Status: DisposedITAT Delhi18 Jul 2023AY 2015-16

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Sarthak Jain, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 194CSection 2Section 201Section 271CSection 3(3)(ii)

Director may specify to be executed in the periphery of or outside colony/area for the benefit of the colony/area. 2- As per Section 3(3)(ii), license holder has to pay proportionate development charges if the external development works as defined in clause (g) of section