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“Section 3(3)(a)(ii)”

Section References (mined)Section 3Section 3(3)(a)(ii)6 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)

Haryana Development and Regulation of Urban Area Act, 1975 and those External Development Charges are payable by virtue of section 3(3)(a)(ii) of the Act read with Section (2)(g) of the said Act and therefore, there was no quid pro quo element involved

M3M INDIA PVT.LTD.,HARYANA vs. JCIT(OSD) TDS CIRCLE, GURGAON

ITA 5660/DEL/2024[2020-21]Status: DisposedITAT Delhi11 Mar 2026AY 2020-21

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR
Section 194CSection 194ISection 201(1)

submitted during the appellate proceedings that EDC is a statutory obligation levied by the State Government of Haryana in terms of section 3(3)(a)(ii) read with section 2(g) of the HDRUA Act, payment of which is an essential pre-condition for carrying out urban development

M3M INDIA PVT.LTD.,GURGAON vs. JCIT OSD TDS CIRCLE, GURGAON

ITA 5434/DEL/2024[2021-22]Status: DisposedITAT Delhi11 Mar 2026AY 2021-22

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR
Section 194CSection 194ISection 201(1)

submitted during the appellate proceedings that EDC is a statutory obligation levied by the State Government of Haryana in terms of section 3(3)(a)(ii) read with section 2(g) of the HDRUA Act, payment of which is an essential pre-condition for carrying out urban development

M3M INDIA PVT. LTD.,GURGAON vs. JCIT OSD TDS CIRCLE, GURGAON

ITA 5433/DEL/2024[2019-20]Status: DisposedITAT Delhi11 Mar 2026AY 2019-20

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR
Section 194CSection 194ISection 201(1)

submitted during the appellate proceedings that EDC is a statutory obligation levied by the State Government of Haryana in terms of section 3(3)(a)(ii) read with section 2(g) of the HDRUA Act, payment of which is an essential pre-condition for carrying out urban development

M3M INDIA PVT.LTD.,GURGAON vs. JCIT OSD TDS CIRCLE, GURGAON

ITA 5432/DEL/2024[2018-19]Status: DisposedITAT Delhi11 Mar 2026AY 2018-19

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR
Section 194CSection 194ISection 201(1)

submitted during the appellate proceedings that EDC is a statutory obligation levied by the State Government of Haryana in terms of section 3(3)(a)(ii) read with section 2(g) of the HDRUA Act, payment of which is an essential pre-condition for carrying out urban development

M3M INDIA PVT.LTD.,GURGOAN vs. JCIT OSD TDS CIRCLE, GURGAON

ITA 5431/DEL/2024[2017-18]Status: DisposedITAT Delhi11 Mar 2026AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR
Section 194CSection 194ISection 201(1)

submitted during the appellate proceedings that EDC is a statutory obligation levied by the State Government of Haryana in terms of section 3(3)(a)(ii) read with section 2(g) of the HDRUA Act, payment of which is an essential pre-condition for carrying out urban development