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
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
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
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
Development
Kothaira
MPAKVN 02-03-2006 2007-08 Development
(B) The development of following infrastructure projects have been considered
in the assessment ... Development
Corporation ofWTP
Vadodara Municipal 01-02-2010 2010-11 Development of
Corporation STP
(B) The Development of following infrastructure projects have been awarded
during
offered the accrued interest on FDRs, which are part
of infrastructure Development Fund, for the tax in
Assessment Year 2013-14.
2. That ... inthe Planning
and Development work as per the government order dated
15.01.1998. It is noted that the Saharanpur Development
Authority, Lucknow Development Authority and assessee
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
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