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
