Search Results for Tag : Development Fee

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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

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SC Refuses to Stay Delhi HC Judgment Which Allowed Charging of Annual Fee, Development Fee(29.06.2021)

Supreme Court has dismissed a petition filed by the Directorate of Education of the Delhi Government against the refusal of a Delhi High Court divisio.....

Tags : Supreme Court, Charging of Annual Fee, Development Fee

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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

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