Held that External Development Charges (EDC) is a charge paid by developer and builder for obtaining services from HUDA authority like sewage, roads, lighting, etc. and in case assessee does not avail such facility, he is entitled for refund or adjustment of payment. Since payment is made against facilities availed by developer/builder/colonizer, EDC cannot be put in basket of mandatory or compulsory payment of duty, tax, cess or fee.  Allowable as deduction. (AY. 2013-14)