https://www.taxtmi.com/highlights?id=66965 Expenditure as covered u/s 43B - payment made by the assessee towards EDC under HDRUA Rules does not fall within the ambit of duty, tax, cess or fee. The impugned payment has been made by the assessee for acquiring the facilities on the land allotted to it by HUDA, which is not in the nature of duty, tax, cess or fee. - AT en-us Wed, 07 Dec 2022 12:49:19 +0530 Wed, 07 Dec 2022 12:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66965 Expenditure as covered u/s 43B - payment made by the assessee towards EDC under HDRUA Rules does not fall within the ambit of duty, tax, cess or fee. The impugned payment has been made by the assessee for acquiring the facilities on the land allotted to it by HUDA, which is not in the nature of duty, tax, cess or fee. - AT Highlights Income Tax Wed, 07 Dec 2022 12:49:19 +0530 https://www.taxtmi.com/highlights?id=66965