https://www.taxtmi.com/caselaws?id=431165 External development charges paid under the Haryana Development and Regulation of Urban Areas Rules, 1976 were treated as a user charge for development facilities, not as a compulsory tax, duty, cess or fee. The reasoning was that section 43B of the Income-tax Act, 1961 applies only to a restricted class of statutory imposts within the genus of taxation, while a service-linked or contractual payment does not fall within that class. On that basis, the charges were held outside section 43B, and disallowance for non-payment before filing the return was not sustainable. en-us Thu, 29 Sep 2022 00:00:00 +0530 Tue, 06 Dec 2022 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431165 External development charges paid under the Haryana Development and Regulation of Urban Areas Rules, 1976 were treated as a user charge for development facilities, not as a compulsory tax, duty, cess or fee. The reasoning was that section 43B of the Income-tax Act, 1961 applies only to a restricted class of statutory imposts within the genus of taxation, while a service-linked or contractual payment does not fall within that class. On that basis, the charges were held outside section 43B, and disallowance for non-payment before filing the return was not sustainable. Case-Laws Income Tax Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431165