80IB(10) and sec. 80IA(4) of
2
Housing Development & Infrastructure Ltd.
the Act. The AO completed the assessment at Rs.451.88 crores ... respect of profits related to TDR receipts less
3
Housing Development & Infrastructure Ltd.
cost related thereto in the form of purchase of land, construction
High Court was as to whether the assessee which was an infrastructure
development company that had constructed a road on build, operate and transfer ... aforesaid cases was confined to the aspect, as to whether an Infrastructure Development
Company which had constructed a "toll road" on BOT basis
assessee is a
Development Authority constituted under the U.P. Urban Planning
and Development Act, 1973 with the object of development of areas
according ... case of Saharanpur
Development Authority (supra) and Khurja Development Authority
15 ITA Nos.2038 &5355 /Del/2017
M/s Ghaziabad Development Authority Vs. ACIT
2022
Assessment Year: 2017-18
West Bengal Housing Infrastructure Development
Corporation Limited................................................Appellant
[PAN: AAACW 4115 F]
Vs.
Pr. CIT, Kolkata-5, Kolkata...................................Respondent
Appearances ... 2022
Assessment Year: 2017-18
West Bengal Housing Infrastructure
Development Corporation Limited.
"Act") by ld. Pr. Commissioner of Income Tax, Kolkata-5, Kolkata
Deputy CIT vs. M/s. Aditya Housing &
Circle-1(1) Infrastructural Development
Hyderabad Corporation Pvt. Ltd.
Hyderabad;
PAN: AAFCA9790B
Appellant Respondent
Appellant ... 2013
M/s. Aditya Housing & Infrastructure
Development Corporation Pvt. Ltd.
===========================
assessment was completed on a total income
Tamil Nadu Urban Finance & Assistant Commissioner of
Infrastructure Development Income Tax, Company
Corporation Ltd., Circle-III (1), Chennai.
Chennai.
3. 79/Mds/2010 ... providing "long term finance"
for industrial or agricultural development or development of
infrastructure facility in India.
The legislature in unequivocal words have stated
person, who develops the infrastructure facility project,
realise its cost? If the infrastructure facility is, just after its
development, transferred to the Government, naturally ... have found it established above that development work carried out by
assessee was for development of infrastructure facility, the assessee
cannot justifiably be denied
Hooghly River Bridge Commissioner & Ors vs M/S. Mep Infrastructure Development ... on 16 April, 2013
Author: Arun Mishra
Bench: Arun Mishra
IN THE HIGH ... Hooghly River Bridge Commissioner & Ors.
Vs.
M/s. MEP Infrastructure Development Pvt. Ltd.
A.S.T.321 of 2012
With
Housing Development & Infrastructure ... vs Deputy Commissioner Of Income Tax, ... on 10 September, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH ... 5986/MUM/2017 (A.Y: 2013-14)
M/s. Housing Development and Infrastructure Limited
2. The first ground of appeal raised by the assessee
matter of:
M/s Blue Coast Infrastructure Development Pvt. Ltd.
Having Corporate Office At:
415417, Antriksh Bhawan,
22 K. G. Marg, New Delhi ... Page No. 1 of 13
"Blue Coast Infrastructure Development Pvt. Ltd. vs. Sanjay Kumar "
Saket, New Delhi, by which the application