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
nature and source of the
surrendered income as being collections from his BOT
project and thus was nothing but its business income and
the decision ... surrendered income as being from the
normal business collections from the BOT project
undertaken by it of the construction of Kangra Bus Stand
and Mcleodganj
development and maintenance of the
infrastructure scheme for lift water supply on BOT basis by the Himachal Pradesh
Irrigation and Public Health Department and Uttrakhand
such as roads, highways,
expressways etc. as notified by the Board on BOT or BOOT or similar
basis. It was made clear that the enterprise ... operate any new infrastructural facility on a Build, Operate and
Transfer (BOT) basis, or operate and transfer basis (BOOT) or similar other
basis where there
such as roads, highways,
expressways etc. as notified by the Board on BOT or BOOT or similar
basis. It was made clear that the enterprise ... operate any new infrastructural facility on a Build, Operate and
Transfer (BOT) basis, or operate and transfer basis (BOOT) or similar other
basis where there
such as roads, highways,
expressways etc. as notified by the Board on BOT or BOOT or similar
basis. It was made clear that the enterprise ... operate any new infrastructural facility on a Build, Operate and
Transfer (BOT) basis, or operate and transfer basis (BOOT) or similar other
basis where there
such as roads, highways,
expressways etc. as notified by the Board on BOT or BOOT or similar
basis. It was made clear that the enterprise ... operate any new infrastructural facility on a Build, Operate and
Transfer (BOT) basis, or operate and transfer basis (BOOT) or similar other
basis where there
such as roads, highways,
expressways etc. as notified by the Board on BOT or BOOT or similar
basis. It was made clear that the enterprise ... operate any new infrastructural facility on a Build, Operate and
Transfer (BOT) basis, or operate and transfer basis (BOOT) or similar other
basis where there
could not be said to be composite Infrastructure Development
Contracts on a BOT basis with added responsibilities towards its maintenance for
4
specific period ... same shows that the assessee was awarded the
complete project contract on BOT basis and no other agency was involved in the
same
same shows that the assessee was awarded the complete project
contract on BOT basis and no other agency was involved in the same ... ports
interprets Section 80IA as being applicable to projects/ structures built under BOT basis.
Perusal of clarification received from i H.P. Govt. Deptt
