supporting evidences including copies of agreement entered into with
authorities for development of infrastructure facility which has been
reproduced by the learned ... that the assessee is only a works contractor executing
works for development of infrastructure facility.
4A. The CIT(A) after considering the relevant submission
adopted from the United Nations Industrial Development Organisation (UNIDO) which is primarily concerned with the development of infrastructural facilities in third world countries to boost ... person, who develops the infrastructure facility project, realise its cost? If the infrastructure facility is, just after its development, transferred to the Government, naturally
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
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
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
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
Madras
High Court in L & T Infrastructure Development Projects Limited v/s ACIT , in
TCA No. 868 to 870 of 2009, etc., the learned ... taxpayer the
Hon'ble Madras High Court inL & T Infrastructure Development Projects
Limited (supra) interpreted the term "any other business or commercial
Madras
High Court in L & T Infrastructure Development Projects Limited v/s ACIT , in
TCA No. 868 to 870 of 2009, etc., the learned ... taxpayer the
Hon'ble Madras High Court inL & T Infrastructure Development Projects
Limited (supra) interpreted the term "any other business or commercial
aforesaid cases was confined to the aspect,
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
