form part of the port an such structures
have been built under BOT or BOLT scheme etc. This circular
was modified ... activities. It
is clarified that the CFS has not been built on BOT or BOLT Scheme
8
ITA No. 3221/MUM/2016
Assessment Year
Bot
; be ts eae Pos 7% cored ... Bot
during the construction
period. Further, expenditure incurred by the assessee on such
BOT projects brings to it an enduring benefit in the form of
right ... expenditure incurred on an
infrastructure project for development of roads/highways
under BOT agreement may be treated as having been
made/incurred for the purposes
bot ee t os bes
beet be tF: ree a gg i en oP *y
wn, s a heel ... wees i ; pet a
bot eee g xy foal Lat ae gS i Be "F ind
$08, pees > af topes oped
berths at
Paradip Port Trust of 30 MTPS Capacity on BOT basis under PPP mode for
concession period of Thirty (30) years
covered in Audits should be
development projects on implemented,
modes like BOT/EPC should before further
be subjected to Road Safety work is
Audits
under NHDP Phase
IV on BOT (Toll) basis. The concession agreement has
already been executed and because of the interim relief in
these petitions
loss. Thus the total loss disallowed is Rs.90,55,43,845/-. Bot we find that
the assessee follows mercantile system of accounting
Infinite Computer Solutions ((India) Limited
signed an agreement (Build, Operate and Transfer - BOT Model) with Fujitsu
Services Limited to set up Global Delivery Centers
multiplex commercial complex in Kotdwar town under
build, operate and transfer back (BOT) scheme. The work
had to be completed by 22.3.2015 and the site
