Highway
awarded by NHAI on Build, Operate and Transfer basis (in short
BOT), filed its return of income ... assessee company claimed
depreciation of Rs.18,16,15,643/- on BOT projects @ 5% (at half
the rate as being put to use for less
Madhya Pradesh
Government (MPROC) to construct the road on Build Operate Transfer
(BOT) basis.
1.2. Ld. Pr. CIT has erred in holding the order passed ... with Madhya Pradesh
Government to construction the road on Build Operate Transfer (BOT)
basis. The said agreement was made for 15 years over the period
Ward-1(2), Nagpur (Original Respondent)
v/s
DP Jain Nagda Gogapur
BOT Annuity Project Pvt. Ltd. ................Respondent
U-7, Himalaya Accord Apartment (Original Appellant ... mentioned and thus it cannot be
DP Jain Nagda Gogapur BOT
Annuity Project P. Ltd.
M.A. no.02/Nag./2022
concluded that
Principal Commissioner Of Income ... vs Dp Jain Nagda Gogapur Bot Annuity ... on 17 May, 2024
IN THE INCOME TAX APPELLATE TRIBUNAL
NAGPUR BENCH, NAGPUR
BEFORE ... Ward-1(2), Nagpur (Original Respondent)
v/s
DP Jain Nagda Gogapur
BOT Annuity Project Pvt. Ltd. ................Respondent
U-7, Himalaya Accord Apartment (Original Appellant
Dr. Hariharan vs Sundari @ Rajathi & Anr. on 25 March, 2026
IN THE NATIONAL CONSUMER
Dr. Hariharan vs Sundari @ Rajathi & Anr. on 25 March, 2026
IN THE NATIONAL CONSUMER
Vijaya Health Centre vs K. Karibeeran (Deceased) & Ors. on 25 March, 2026
IN THE
Vijaya Health Centre vs K. Karibeeran (Deceased) & Ors. on 25 March, 2026
IN THE
state of Kerala on Built, Operate and Transfer(BOT) basis
which constructed highway as per contract from NHAI and
operating the same on BOT basis ... humbly submitted that the rights if any in the BOT
project of the assessee cannot be divorced from the highway
being a tangible asset
Further, the claim of the assessee that the contract was a BOT i.e.
Build, Operate and Transfer and therefore, was a development
contract ... also not borne out from the award letters. In a BOT, the
total cost of building and operating the reject is to be borne
