during the
ITA No. 652-Chd-2017
M/s Blue Coast Infrastructure Development P. Ltd., 7, Distt. Solan ... question was
ITA No. 652-Chd-2017
M/s Blue Coast Infrastructure Development P. Ltd., 7, Distt. Solan, H.P.
3
classified as residential land
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
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
Dcit (Tds), Chandigarh vs M/S Punjab Infrastructure Development ... on 4 October, 2019
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, "बी ... to776-Chd-2013- M/s Punjab Infrastructure Development Board, Chandigarh
2
appeals of the Revenue bearing ITA Nos. 1354 & 1355/Chd/2012
Dcit (Tds), Chandigarh vs M/S Punjab Infrastructure Development ... on 1 November, 2018
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, "बी ... बनाम Punjab Infrastructure
Chandigarh Development Board, SCO 33-35,
Sector 34-A,
Chandigarh
थायी लेखा सं./TAN No: PTLP10093G
अपीलाथ$/Appellant &'यथ$/Respondent
Infrastructure Development Fund , ... vs Dcit(Exemption), Chandigah on 3 June, 2020
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, "ए " च डीगढ़ ... 2020)
नधा रण वष / A.Y : 2016-17
M/s Infrastructure Development Fund, बनाम The DCIT (Exemptions),
Nagar Yogna Bhawan, Plot No.3, Chandigarh
Block
state government under the
Haryana Development & Regulations of Urban Area Act, 1975 for
development of major infrastructure projects for the benefit of the State ... fund was created under
Haryana Development and Regulation of Urban Act 1957 for purpose of
carrying out development and infrastructure projects in Haryana
basis of
which they could not be said to be composite Infrastructure Development
Contracts on a BOT basis with added responsibilities towards its maintenance ... agreement that they would not fall within the definition of infrastructure
development project as provided u/s 80IA(4) of the Act. In our view
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
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
