undertaking the projects either by way of Build,
Operate and Transfer (BOT) or Build, Own, Operate and Transfer (BOOT).
7.10 Further, one more circular ... projects i.e., Gorakallu Project and Veligonda Project either
on BOT, BOOT or BOLT basis. As clearly stated in the contract
agreements (supra), the assessee
right. The
assessee further explained that right under built, operate and transfer (BOT)
projects have been considered to be an 'intangible asset ... various decisions of different assessee's who are
engaged in BOT of Highways and submitted that depreciation claimed by
assessee is allowable
Bot Singh,Firozabad vs Ito, Firozabad on 30 June, 2025
IN THE INCOME TAX APPELLATE TRIBUNAL
AGRA BENCH 'DB' AGRA
(Through Physical/Virtual ... Arising out of ITA No.376/Agr/2018
[Assessment Year: 2009-10]
Bot Singh, ITO,
Village & Post Dholpura, Ward-2(2)(2),
Firozabad
assessee did not meet the
condition for availing of this benefit under BOT or BOOT
Schemes.
6. On the facts and in the circumstances ... assessee did not operate and
maintain the infrastructure nor undertook development
under BOT/BOOT models by holding as under:
"4. It is noticed that
assessee did not meet the
condition for availing of this benefit under BOT or BOOT
Schemes.
6. On the facts and in the circumstances ... assessee did not operate and
maintain the infrastructure nor undertook development
under BOT/BOOT models by holding as under:
"4. It is noticed that
assessee did not meet the
condition for availing of this benefit under BOT or BOOT
Schemes.
6. On the facts and in the circumstances ... assessee did not operate and
maintain the infrastructure nor undertook development
under BOT/BOOT models by holding as under:
"4. It is noticed that
assessee did not meet the
condition for availing of this benefit under BOT or BOOT
Schemes.
6. On the facts and in the circumstances ... assessee did not operate and
maintain the infrastructure nor undertook development
under BOT/BOOT models by holding as under:
"4. It is noticed that
idered v iew t hat, bot h, the Commissioner
as well as the State G overnme nt, have acted i n the
lar ger public ... Assessi ng Officer. The Assessi ng Of ficer and
the Addl. CTT bot h exami ne t he records on re gula r
basis . Therefore
idered v iew t hat, bot h, the Commissioner
as well as the State G overnme nt, have acted i n the
lar ger public ... Assessi ng Officer. The Assessi ng Of ficer and
the Addl. CTT bot h exami ne t he records on re gula r
basis . Therefore
construction of container terminals
at appellants' premises on Build Operate Transfer (BOT) basis through
private sector participation. Accordingly, the appellants have entered into
BOT ... ports from the port terminal operators who have been
awarded contracts on BOT basis etc., have already been addressed by
various Co-ordinate Benches
