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
formation of Special Economic Zones and other
allied infrastructure development work.
The development of infrastructure is the primarily
responsibility of the State Government. However ... Company are such instrumentalities, which are
discharging the responsibility of industrial infrastructure
development on behalf of the State Government for
promotion of the industrial development
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
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 Development Finance ... vs Dcit Corporate Circle 2(2), Chennai on 3 July, 2018
आयकर अपील य अ
धकरण, 'डी' यायपीठ, चे नई ... engaged in providing long-term finance for industrial or
agricultural development or development of infrastructure
facility in India. Therefore, if the interpretation as given
Infrastructure Development ... vs Ito, Chennai on 5 January, 2018
आयकर अपील य अ धकरण, 'डी' यायपीठ, चे नई
IN THE INCOME TAX APPELLATE ... Infrastructure Vs The Income Tax Officer,
Development Projects Ltd., Company W ard II(1),
P.B. No.79, Mount Poonamallee Chennai-34.
Road, Manapakkam,
Chennai
Nagar,
Chennai - 600017. .... Respondent No. 3
4. Resolution Applicant
Kerala Industrial
Infrastructure
Development Corporation (KINFRA)
Sasthamangalam, Thiruvananthapuram - 695010
Email:
[email protected] .... Respondent ... Nagar,
Chennai - 600017. .... Respondent No. 3
4. Resolution Applicant
Kerala Industrial
Infrastructure
Development Corporation (KINFRA)
Sasthamangalam, Thiruvananthapuram - 695010
Email:
[email protected] .... Respondent
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
