lane highway on the Nandigama-Ibrahimpatnam section of
NH-9 on BOT basis. The entire cost of construction ... undisputed fact that the department
allowed the similar amortization of BOT Project
expenditure in the earlier assessment year under
scrutiny assessment under section
improvement of Bhiwandi-Kalyan
Shil Phata Highway on Build-Operate-Transfer (BOT) basis.
3. I say that, in the Assessment Year ... subject of treatment of expenditure
incurred for development of roads/highways in BOT agreements
under the provisions of the IT Act . The CBDT
improvement of Bhiwandi-Kalyan
Shil Phata Highway on Build-Operate-Transfer (BOT) basis.
3. I say that, in the Assessment Year ... subject of treatment of expenditure
incurred for development of roads/highways in BOT agreements
under the provisions of the IT Act . The CBDT
Vadape-Gonde Section) of NH-3 on Build, Operate and
Transfer (BOT) basis in the State of Maharashtra. The assessee company had
entered into ... expenditure that was
incurred by it for development of roads as per BOT agreement, with a direction to
the A.O to frame
DMRC. During the year, the appellant
company was developing and running two BOT projects as
under:-
a) New Ashok Nagar, Mayur Vihar, Delhi
b) Botanical ... infrastructural services machinery for DMRC. These
contracts are being executed on BOT (Build Operate and
Transfer) model under the PPP scheme for DMRC. This
right
relating to the
2 I.T.A. No. 1344/Hyd/2013
Charminar Bot tling Company Pvt. L td .,
Hyd.
addition ... Agencies Pvt. Ltd.
.
3 I.T.A. No. 1344/Hyd/2013
Charminar Bot tling Company Pvt. L td .,
Hyd.
5. Aggrieved by the order
Rajesh (deceased) through LRs
1. Smt. Sonia Botli (LR/wife of deceased)
2. Sh. Karan Botli (LR/son of deceased)
3. Sh. Arjun ... deceased)
4. Ms. Megha Botli (LR/daughter of deceased)
(All r/o. B-810, Budh Nagar, Inderpuri, Delhi-110012)
...Petitioners
Versus
1. Sh. Ajit Singh
years on a Build, Operate and
Transfer (hereinafter referred to as ‘BOT’) basis. In response to
the tender, the appellantPSA Sical Terminals ... royalty as an element
of cost. However, it also provided that in BOT cases where
bidding processes were finalized before 29 th July
allotted to it on lease, under a
Build, Own-Operate and Transfer (“BOT”) Scheme through
open tenders. The revenue generated from the said
project ... notice inviting bids
for selection of a developer under the BOT Scheme was
issued and published in the leading newspapers. In
response to this notice
instant case the
assessee had neither developed a facility on BOT/BOOT or
similar other basis nor the agreement with NHAI stipulates the
period given ... contracts or
sub contracts taken by the assessee were of the BOT/BOOT
model. None of these were conceived, designed and planned by
the assessee
