Search Results for Tag : Development Fees

News

SC: Service Tax Not Applicable on UDF Collected from Passengers at International Airport(23.05.2023)

Supreme Court has held that ‘user development fee (UDF) collected from passengers departing the Delhi, Mumbai and Hyderabad International Airport, is .....

Tags : Supreme Court, User Development Fees, Service Tax, Finance Act

ITAT: Development Fee Taken to Corpus Account & Invested in Fixed Asset is Capital Receipt(06.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that development fees directly taken to corpus account and invested in a fixed asset can be.....

Tags : ITAT, Development Fees, Capital Receipt

Judgments

Market fees and Rural Development fees are distinct as there is no exemption from Rural Development fees mentioned in the Industrial Policy 2003, it only encompasses exemption from Market fees.(15.07.2024)

This special leave appeal assails the correctness of the judgment and orders passed by the Punjab & Haryana High Court where the matter pertains to ex.....

Tags : Industrial Policy, 2003, Market fees and Rural Development fees, Exemption