appellant
offered Income in the A.Y. 2018-19 from the project.
8. Double Addition - The appellant had already offered
Income from the construction project ... this is nothing but double
addition. The appellant offered total Income of Rs. 15.93 Crore
from the project in A.Y.2018
provide specifically for O&M
expenses for DTL, however, regarding various projects having such
requirement, the CERC has allowed O&M expenses ... Conductors, which is double the capacity (Appx.
2,000 MW), at a substantially higher Capital Cost, also, Phase-II of the Project
has not come
remaining 8 projects, appellants paid
Service Tax of Rs. 1,82,75,425on the 5 projects, for a taxable value ... projects
namely construction of 1 to 120 No. LIG Flats at Mall Mandi Scheme
at Amritsar and Construction of Double Storeyed Shopping Complex
in Mall
India. It implements various
types of railway infrastructure projects assigned by MoR includes
doubling (3rd/4th lines) gauge conversion, new lines railway electrification
and major
case, the assessee had claimed that there was
double deduction of TDS on the same project on certain bills
and the claim of the assessee
Petitioner's project. The power evacuation from
Page 28 of 33
Judgement in Appeal No. 63 of 2016
the project ... could have been done through a 33 KV double circuit line instead of
132 KV Double Circuit line. Therefore, this cost should not be allowed
Casual Labour (Project)- Casual Labour are also engaged
on Railways for execution of Railway projects, such as new
lines, doubling, conversion, construction of building, track ... units etc. Casual Labour so engaged are
referred to as "Project Casual Labour".
Such of those casual Labour engaged on open line (revenue
will tantamount to double
taxation on the sales and income of the same flats of the project which is
not permissible
will tantamount to double
taxation on the sales and income of the same flats of the project which is
not permissible
recognized
method under Rule 11UA of Income Tax Rule. The DCF valuation
projected future earnings over a five-year horizon, considering growth
data and market ... financial projections.
ii. Inclusion of anticipated share capital and premium projections
for FY 2017-2020.
iii. Revenue projections for FY 2017 doubling without substantive
justification
