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
following
activities :-
(i) Development of Infrastructure facility
(ii) Operation and Maintenance of Infrastructure facility
(iii) Development, Operation and Maintenance of Infrastructure facility
6.1. The assessee ... person who develops the infrastructure facility
project, realise its cost ? If the infrastructure facility, just after its development, is
transferred to the Government, naturally
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
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
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
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
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
Kaushalya Infrastructure Development ... vs D.C.I.T Cc - Xviii,Kolkata, Kolkata on 28 February, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL ... business of M/s. KIDCO [M/s. Kaushalya Infrastructure
Development Corporation Limited] had commenced well before
FY 2007-08 and in response to such query
expenditure and raising of bills in relation to
DMRC project of Infrastructure development (Metro Railway) are enclosed in the
Paper Book for ready reference ... appellant to deduction u/s
80-IA .
As regards the Infrastructure Development Projects relating to Park Street Flyover
and Gariahat Flyover, the authorities of HRBC
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
