1573/Kol/2017
Assessment Year: 2012-13
M/s. Simplex Infrastructures Ltd.............................................................................................Appellant
27, Shakespeare Sarani
Kolkata - 700 017
[PAN : AAECS 0765 R]
Vs.
Addl ... engaged in the business of civil contractors as
well as in development of infrastructure. It is engaged in various infrastructural projects
such as construction
undertakings or enterprises engaged in infrastructure
development. The assessee claimed deduction as it is engaged in
development of infrastructure and as it satisfied ... airport, inland waterway or inland port;
17. Hence, development of a road is development of infrastructure
facility. Similarly, the water supply project or irrigation project
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
assessee is primarily engaged in the infrastructure
development, maintenance and operation of development of
infrastructure facilities for which purposes, it had been awarded these
specific ... assessee is primarily
engaged in the infrastructure development, maintenance and operation of
development of infrastructure facilities. It was submitted that the assessee was
awarded contracts
development and other
development and further in case of other necessity, the trustees in
consultation with the Chairman can use the fund for the development ... development
and other development work, and in case of other necessity the Trustee
in consultation with the Chairman can use the fund for the development
cases was confined to the aspect that as to
whether an Infrastructure Development Company which had constructed a
"toll road" on BOT basis ... that
as the issue as to whether an Infrastructure Development Company which had
constructed a "toll road" on BOT basis on land owned
Punjab Infrastructure Development ... vs Jcit (Tds), Chandigarh on 29 March, 2019
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ-"बी", च डीगढ़ ... Punjab Infrastructure Development Board, Chandigarh
2
आदे श/Order
Per Bench:
These appeals have been remanded back by the Hon'ble Punjab &
Haryana
1990/Kol/2016
Assessment Year: 2010-11
M/s. Bengal Shristi Infrastructure Development Ltd.........................................................Appellant
Administration Block No.1
City Centre
Durgapur - 713216
[PAN : AABCB ... assessee is a company and is in the business of infrastructure development
and construction of commercial, residential and township projects. It filed its return
Development
Kothaira
MPAKVN 02-03-2006 2007-08 Development
(B) The development of following infrastructure projects have been considered
in the assessment ... Development
Corporation ofWTP
Vadodara Municipal 01-02-2010 2010-11 Development of
Corporation STP
(B) The Development of following infrastructure projects have been awarded
during
following activities:
(a) Development of infrastructure facility
(b) Operation and maintenance of infrastructure facility
(c) Development, operation and maintenance of infrastructure
facility ... person who develops
the infrastructure facility project, realise its cost ? If the infrastructure
facility, just after its development, is transferred to the Government,
naturally
