“Section 3(3)(a)”

Section References (mined)Section 3Section 3(3)(a)1 judgments

BASE EXPORTS PRIVATE LIMITED,NEW DELHI vs. ITO WARD 73(3), DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 5290/DEL/2025[2016-17]Status: DisposedITAT Delhi13 Mar 2026AY 2016-17

Bench: Shri Raj Kumar Chauhan, Hon’Ble & Mrs. Renu Jauhri, Hon’Ble

For Appellant: NoneFor Respondent: Shri Amit Jain, CIT (DR)

Section 194Section 194CSection 196Section 250Section 250HSection 3(3)(a)

Development Charges is compensatory fees and is integral part of terms of license granted by Director General, Town & Country Planning, Haryana under Section 3(3)(a) of Haryana Development and Regulation of Urban Area Act, 1975 and those External Development Charges are payable by virtue of section 3