The Andhra Pradesh Infrastructure Development Enabling Act, 2001
ANDHRA PRADESH
India
The Andhra Pradesh Infrastructure
country within a
reasonable time frame. In many countries the BOT (build-operate-transfer) or the
BOOT (build-own-operate-transfer) concepts have been utilised ... facility of similar nature as may be notified by the Board on BOT or BOOT or similar
other basis (where there is an ultimate transfer
Acit, Chandigarh vs M/S International Fresh Farm Products ... on 27 July, 2017
IN THE
decided by the Bombay High Court the model of the contract was
BOT whereas in the present case it is BOOT. Secondly, the case decided
duty bound to calculate and allow
depreciation on the BOT in conformity of the CBDT
Circular 9/2014 but the AO failed
Concession Agreement for
Development of Ratlam - Sailana-Banswada (SH-39) Road
on BOT (Toll + Annuity) Basis'.
According to prosecution story, on 25.07.2015 at about
license, construction and
development of a Highway on build, operate and transfer (BOT) basis with toll
collection rights. The said license was claimed
operation of
a container transhipment terminal under the Build-Operate-Transfer (BOT)
model.
3. IGTPL essentially services the export-import (EXIM) trade of hinterland
Atc Telecom Tower Corporation P.Ltd, ... vs Pr Cit 9, Mumbai on 3 October, 2017
road
which was awarded by State Government on Build, Operate and Transfer [BOT] basis with
toll collection rights for a prescribed period - Assessee claimed depreciation
