involved in the project
undertaken by the assessee for construction and development of
infrastructure projects. As per the contract all the risk and
responsibilities were ... purpose of providing deduction qua industrial undertaking or enterprise
engaged in infrastructure development, etc.
12. There is yet another equally important aspect which requires
condition for transferring the infrastructure facilities to
Government Authority was done away Hence, infrastructure projects for which
agreement for development and/or maintenance/ operation have ... enterprises engaged in Infrastructure
Development etc. Section 80IA contains the provisions for those undertaking which are
involved in development of Infrastructural facilities such as telecommunication
were provided to the Indian concerns participating in such
development in the development of infrastructure facility.
"In order to encourage entrepreneurs within the country ... port, airport, inland waterway or inland port;
iii ) Development of a road is development of infrastructure facility.
Similarly, the water supply project or irrigation project
expenditure and raising of bills in relation to
DMRC project of Infrastructure development (Metro Railway) are enclosed in the
Paper Book for ready reference ... appellant to deduction u/s
80-IA .
As regards the Infrastructure Development Projects relating to Park Street Flyover
and Gariahat Flyover, the authorities of HRBC
state government under the
Haryana Development & Regulations of Urban Area Act, 1975 for
development of major infrastructure projects for the benefit of the State ... fund was created under
Haryana Development and Regulation of Urban Act 1957 for purpose of
carrying out development and infrastructure projects in Haryana
section,
it is clears that the enterprises carrying on
development of infrastructure development should be
owned by the company and not that the
infrastructure facility ... Government body may be a mere
works contract or for development of infrastructure. It
is to be seen from the agreements entered into
providing long-term
finance for-
(A) industrial or agricultural development;
(B) development of infrastructure facility in India; or
(C) development of housing in India ... providing long term finance for industrial and agricultural development and for
development of infrastructure facilities in India. In this connection, attention is invited
to clause
providing long-term
finance for-
(A) industrial or agricultural development;
(B) development of infrastructure facility in India; or
(C) development of housing in India ... providing long term finance for industrial and agricultural development and for
development of infrastructure facilities in India. In this connection, attention is invited
to clause
took responsibility of
developing infrastructure facility; and that assessee
handed over developed infrastructure facility to
Government on completion of development - Whether,
on facts, assessee ... Development Rebate. It is true that the
parameters for the development rebate are different
than the deduction to be claimed for developing
infrastructure facilities
person, who develops the
infrastructure facility project, realize its cost? If the
infrastructure facility, just after its development, is
transferred to the Government, naturally ... impetus to the growth of
infrastructure in the nation. A sound infrastructure is a
sine qua non for economic development. Absence of
infrastructure poses significant
