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Somdutt Builders - Ncc (Jv), Hyderabad vs Acit, Hyderabad on 3 February, 2017

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
Income Tax Appellate Tribunal - Hyderabad Cites 17 - Cited by 122 - Full Document

Dcit, Circle-12(2), Kolkata, Kolkata vs M/S. Simplex Infrastructures Ltd., ... on 25 October, 2017

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
Income Tax Appellate Tribunal - Kolkata Cites 28 - Cited by 5 - Full Document

Unipro Techno Infrastructure Private ... vs Pr. Cit-1, Chandigarh on 1 December, 2017

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
Income Tax Appellate Tribunal - Chandigarh Cites 24 - Cited by 2 - Full Document

D.C.I.T., Circle-12, Kolkata, Kolkata vs Simplex Infrastructure Ltd. , Kolkata on 10 March, 2017

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
Income Tax Appellate Tribunal - Kolkata Cites 25 - Cited by 2 - Full Document

D.C.I.T Cir - 11,Kolkata, Kolkata vs M/S Senbo Engineering Ltd, Kolkata on 31 August, 2017

person who develops the infrastructure facility project, realize Its cost? If the infrastructure facility, just after its development, is transferred to the government, naturally ... developing the concerned infrastructure Facilities. (I) Starting from the commencement, i.e., Designing till the completion of the Infrastructure Facilities Development Projects the entire financing
Income Tax Appellate Tribunal - Kolkata Cites 17 - Cited by 0 - Full Document
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