Cellular Services (P) Ltd. in ITA no. 484 of 2017, Nilgiri Infrastructure Development Ltd. in ITA
No. 135 of 2016 and Instant Holding ... whether the project developed by the
assessee was an Infrastructure development project / contract awarded by the
Government, came into consideration before this Tribunal
element of
„Advance Development Cost‟ received from Developers towards development of
13
Appeal No. ST/52815/2016-DB
common infrastructure facilities, is classifiable as renting ... issue before us is whether „Advance Development Cost‟ received
from Developers towards development of common infrastructure facilities, is
covered under service category of „Renting
held that it was an Infrastructure
ITA No. 749-Chd-2018-
Unipro Techno Infrastructure Private Ltd, Chandigarh
26
development project. Since the Ld. PCIT ... Unipro Techno Infrastructure Private Ltd, Chandigarh
27
Project' is an Infrastructure Development Project and as per the
provisions of section 80IA
person, who develops the infrastructure facility
project, realize its cost? If the infrastructure facility, just after its
development, is transferred to the Government, naturally ... assessee develops the
infrastructure facility if it operates the infrastructure facility and if it
maintains the infrastructure facility or to put it in simpler terms
person who develops the infrastructure facility project,
realize Its cost? If the infrastructure facility, just after its
development, is transferred to the government, naturally ... developing the
concerned infrastructure Facilities.
(I) Starting from the commencement, i.e., Designing till the
completion of the Infrastructure Facilities Development Projects
the entire financing
claimed deduction u/s 80IA(4) of IT Act on five
infrastructure development projects before assessing officer as under :-
1. GWSSB -Asian Development Bank ... process of development would be that of the assessee. Assessee claimed that
activities undertaken by it were development of infrastructure facility and, therefore
Infrastructure Development Finance ... vs Assessee on 29 August, 2012
IN THE INCOME TAX APPELLATE TRIBUNAL
'C' BENCH, CHENNAI
BEFORE SHRI ABRAHAM P.GEORGE
business of development of infrastructure of
international airport at Nagpur. In the specialized business of the assessee ie airport
infrastructure development as well ... obtain the
approved plans of development, we are of the opinion, the business of the
development of airport infrastructure cannot be declared
assessee develops the infrastructure facility if it operates the
infrastructure facility and if it maintains the infrastructure facility or to put it
in simpler terms ... certain infrastructure is needed, the concerned
authorities have a broader picture in their mind aiming at acquiring certain
facility for which infrastructure development is required
failed to realise that when an assessee executes a project of
infrastructure development with the advance received from the Government or the
Local Authorities ... following activities:
(a) Development of infrastructure facility
(b) Operation and maintenance of infrastructure facility
(c) Development, operation and maintenance of infrastructure facility
ITA No.1291
