Agra. This was to be
done on Build, Operate and Transfer (BOT) basis and the
builder was to get the rights to collect the tolls ... Counsel also referred to the
nature of the agreement i.e. the BOT contract. The
contention raised was that a BOT contract, by its nature
Limited, for development of
port in Pondicherry on Build Operate and Transfer
(`BOT' for short) basis, (2) approval dated January
21, 2006 accorded ... Metals Limited for
the development of Pondicherry Port on BOT basis
as well as to the concession agreement to be entered
into between the Government
Terminal and to remodel the same on a
Build, Operate and Transfer (BOT) Basis on licence
for a period of 30 years. Since ... Project of redevelopment of the
bulk terminal to a container terminal, on BOT
basis, to another licensee other than the
existing Private Terminal Operator (Licensee
country within a reasonable time frame. In many countries, the BOT (build-operate-transfer) or the BOOT (build-own-operate-transfer) concept have been utilised ... required condition for availing of this benefit is that transfer under BOT (build, own, transfer) or BOOT (build, own, operate and transfer) schemes
case,
expenditure incurred by the assessee on construction of road on
BOT basis is Capital or Revenue? If it is capital expenditure,
whether the same ... expenditure incurred by the assessee for construction of a road
under BOT contract with GOI gives rise to an asset and if so,
whether
attain
finality. For, the subject project was on Build Operate and
Transfer (“BOT”) basis, any amount incurred by the Authority
with regard to the project ... direction of Hon‟ble Arbitral Tribunal, if the
12
BOT-Annuity concessionaire (M/s Gwalior Jhansi
Expressway Ltd.) of Four lane project (Gwalior-Jhansi
section
writ petitions, the respective first respondents in
these appeals, BOT (Build, Operate and Transfer) contractors,
impugned the orders of assessment and consequent demands ... market which were
built and operated by them on the basis of BOT agreements
entered into with the Kannur Municipality and Chengala Grama
Panchayat
also engaged in the business of construction of roads, highways on
BOT agreement. The assessee had filed its return of income on
29/09/2015 ... 80IA and excess claim of depreciation on construction of road (As per
BOT agreement). During the revision proceedings, the assessee had
explained that its case
July, 1989 as referred to above, the Bank of Tokyo Ltd. (BOT, in short) paid consideration money of Rs. 1.40 crore to M/s Premium ... sale. The consideration money of Rs. 1.40 crore was paid by BOT at the request of the assessees and as per the agreement
these writ petitions, the petitioners have
sought overlapping reliefs concerning Bike Bot Scheme.
In Writ Petition (Crl.) No.197/2021, following reliefs
have been claimed ... petitioner:
a) Consolidate and club all the FIRs in regard to
Bike Bot Scheme, wherein the Petitioner has been
arrayed and will be arrayed
