earned by the assessee by
treating the income from government grants, test track usage income and other
income as non-operating in nature ... treating income from
government grants, test track usage income and other income as non-
operating income:
38. The assessee had adopted OP/TC (Operating Profit
earned by the assessee by
treating the income from government grants, test track usage income and other
income as non-operating in nature ... treating income from
government grants, test track usage income and other income as non-
operating income:
38. The assessee had adopted OP/TC (Operating Profit
said NVH testing.
2
Reply:No outsourcing of testing.
Test is proposed to conduct by ARAI at National Automotive Test Tracks (NATRAX),
Pithampur (Indore) test ... testing for the subject vehicle and the testing will be done by ARAI only. For
such purposes, ARAI uses the test track of hired tracks
under Gati Shakti Projects are of
national importance; Projects include Dedicated Test Track New Line
Project and Phulera-Degana Doubling Project which are in progress ... Nawa and Sambhar area of Rajasthan; Dedicated Test Track is a green
project in which alignment is finalized in consultation with Research
Development and Standards
complainant on city road highway and not on a testing track, the average which the car was able to achieve on the testing track could ... been achieved. Moreover, the person who drive the vehicle on a testing track is a trained person who knows how much should be the speed
Gati Shakti two important National
projects of railways namely (1) Dedicated Test Track New Line Project
and (2) Phulera - Degana Doubling Project are in progress ... than 95 years old
since British era.
2
5. The Dedicated Test Track was sanctioned by Central Government on
12-12-2018., and declared
complainant on city road highway and not on a testing track, the average which the car was able to achieve on the testing track could ... been achieved. Moreover, the person who drive the vehicle on a testing track is a trained person who knows how much should be the speed
complainant on city road highway and not on a testing track, the average which the car was able to achieve on the testing track could ... been achieved. Moreover, the person who drive the vehicle on a testing track is a trained person who knows how much should be the speed
appellant that the expenses of Rs. 1.89 crores were
incurred for testing the new tyres developed by the company at its R & D
Facility ... proper technology in India, the said tyres
were sent to test tracks facilities in Germany for testing and certification
tyres done at its Baroda R&D but through test tracts facilities outside India. We
find that there was a similar claim made ... proper technology in India, the said tyres were sent to test tracks facilities in Germany
for testing and certification
