deduction of income from
the eligible business and primarily pertains to infrastructure
development. By adding the impugned explanation, the Legislature
provided that that nothing contained ... business of developing
infrastructure. Till introduction of the impugned amendment,
deductions were available to all undertakings and enterprises
executing infrastructure development projects
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 ... 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
infrastructure facility. Accordingly, the Appellant reiterates
that such income is essentially "derived from" the business of infrastructure development
and has a close nexus ... development. Hence, the said income should be eligible for
deduction under section 80-IA being income "derived from the business of development of
infrastructure
learned senior counsel that the
contention of GECL that even infrastructure development charges of Rs.30
Lakhs/MW is being collected for STU connected wind ... drawing analogy with regard to charging Rs.30 Lakh/MW
towards infrastructure development charges for STU-connected units cannot be
imported to the case
INSPECTOR GENERAL OF REGISTRATION,
THIRUVANANTHAPURAM- 695 001.
4. KERALA INDUSTRIAL INFRASTRUCTURE DEVELOPMENT
CORPORATION, KINFRA HOUSE, T.C.NO.31/2312,
SASTHAMANGALAM, THIRUVANANTHAPURAM ... part of infrastructure facilities in
Hi-tech park, Kalamassery. Indisputably, it is
discernible that the sole purpose of lease is
infrastructural development by establishing
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
section, it is clear 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
section, it is clears that the
enterprises carrying on development of infrastructure
development should be owned by the company and not that ... Government body may be a mere works contract or for
development of infrastructure. It is to be seen from the
agreements entered into
twice as per the certificate issued by M/s
Triveni Infrastructure Development Company enclosed in the PB, and
hence needs to be excluded from ... Advances received from Triveni Rs. 1,32,29,686/-
infrastructure development company
(iii) Outstanding (closing balances
