EDC payments under HDRUA Rules aren't classified as duty, tax, cess, or fee per Section 43B; linked to HUDA facilities.

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....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....