year
assessee provided services to Hyderabad Metro Water
Supply and Sewerage Board (HMWSSB) towards water
quality testing and incurred expenditure with reference to the
services ... purposes. As the assessee
received the revenue receipts from services rendered to
HMWSSB, the activity of the assessee, principally,
commercial in nature, hence, assessee
they have supplied to
the Hyderabad Metropolitan Water Supply and Sewerage Board (HMWSSB) and
they were entitled to the benefit of exemption notification 06/2006 ... question of unjust enrichment learned consultant would submit
that their contract with HMWSSB is a comprehensive contract of the entire
project for the full amount
dated 16-03-2011 and tender notification
proceedings in TN.No.01/HMWSSB/ED/BRS/2010-11, dated
31-12-2010.
Learned counsel
Municipal Corporation of
Visakhapatnam, Municipal Corporation of Vijayawada,
HMDA and HMWSSB etc.. During the year under
consideration the assessee had admitted the turnover ... nine projects projects out of which two from
HMDA and seven from HMWSSB as under:
2
ITA No. 1737yd/2017
M/s Ayyappa Infra Projects
Bank of India,
Stressed Assets Management Branch,
Secunderabad, 5th Floor Rear Block
HMWSSB Compound,
D. No. 6-2-915, Khairatabad,
Hyderabad-500004.
2. Shri Avisetty
