Case Law Details
Case Name : ACIT Vs Ardee Infrastructure Pvt Ltd (ITAT Delhi)
Appeal Number : ITA No. 3584/DEL/2023
Date of Judgement/Order : 06/09/2024
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Delhi
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ACIT Vs Ardee Infrastructure Pvt Ltd (ITAT Delhi)
ITAT Delhi held that External Development Charges (EDC) is an advance collected to provide common facilities and other services to the prospective flat owners. Since, the same is collected on approval of HUDA, it cannot form part of Profit and Loss Account. Accordingly, addition towards
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