specifically mentioned that
infrastructure projects on BOOT(Built Own Operate Transfer) OR BOT
(Built Operate Transfer) are eligible for deduction U/s. 80IA. Copy ... facilities to the Government authority was not modified, i.e. projects under
BOT/BOOT were only eligible for deduction U/s. 80IA.
The Provision
fittings with refurbishment of street light
infrastructure on Build, Operate and Transfer (BOT) basis. The contractor
was required to complete the project within one year ... with a Class A Electrical Contractor towards
execution of the tendered BOT project.
The Bidder should have achieved a minimum turnover of Rs. 25 crores
Bakur bridge on build, operate and transfer basis (hereinafter referred to as BOT) from the Engineer-in-Chief, PWD, Government of Madhya Pradesh under ... State Government and the assessee for construction of the bridge on BOT basis.
8. Mr. Agrawal has further invited our attention to the budget speech
dated 18 November 2004. The appellant and the second
1
In a BOT project, the public sector grantor grants to a private company the right ... would otherwise be a public sector project.
(See, ‘Concessions, Build-Operate-Transfer (BOT) and Design-Build-Operate (DBO) Projects’ available at
<https://ppp.worldbank
NHAI would be on the basis of Build, Operate, Trade (BOT) mode
which enumerated that the project being in BOT mode, all investment
bypasses in the State of Haryana under NHDP
Phase II(A) on BOT basis - Phase- I Repair & Maintenance
works from ... bypasses in the State of Haryana under NHDP Phase III(A)
on BOT basis - Phase - II Repair & Maintenance works
from
directed to invite the bids on Build Operate and Transfer (BOT) basis.
3. The GOM vide its G.R.dated June 28, 2004 formed ... inviting bids:
The Project be taken up by MSRDC by inviting BOT offers from the interested parties on BOT basis.
(iii) Toll structure;
The High
Transfer
4
ITA Nos.1452 to 1457/PUN/2014
Ashoka Infrastructure Ltd.
(BOT) basis. The assessee had completed the project during the year under
consideration ... expenditure incurred
for development of Rights/Highways in Built - Operate - Transfer (BOT)
Agreement under the Income Tax Act . The circular No.9/2014, dated
reference to treatment of expenditure incurred for
development of roads/highways in BOT agreements has clarified in para 3 to 8 as
under ... BOT arrangements for development of roads/highways, as a matter of
general practice, possession of land is handed over to the assessee by the
Government
against two
separ at e or ders, bot h dated 31/ 03/ 2017 passed by t h e Ld.
Com m ission er of Incom ... circu m st ances, an d th er efor e, bot h t h ese appeals wer e
h ear d t oget
