Agreement in question is dated 15th April 2011 being a
construction contract entered into between appellant no.1 and respondent
no.1 at Mumbai ... Satara section of NH 4
in NHDP Phase 4 BOT basis. In terms of the contract the appellant has
submitted four performance Bank Guarantees, which
Ambha-Pinhat-Manpur-Rameshwar-Nadigon-Seondha-
Satanbada-Narwar Major District Road on BOT (Annuity) basis. The cost
of work was 158.58 crores with appointed date ... Satanbada-Narwar
Major District Road on BOT (Annuity) basis and therefore squarely falls
within the expression "work contract" as defined in section
development of Concast Morena road project on Morena-Sabalgarh
road on BOT (Annuity) basis. The cost of work was 165.75 crores with
appointed date ... contract in question pertains to work for development of
Concast Morena road project on Morena-Sabalgarh road on BOT
6 AC 7/2016
relating to
development of Jawasa-Sunarpura, Pawai-Prithvipura Major District
Road on BOT (Annuity) basis. The cost of work was 79.39 crores with
appointed date ... Pawai-Prithvipura Major District Road on BOT
(Annuity) basis and therefore squarely falls within the expression "work
contract" as defined in section
Bot),III, IV(Bot),III,
II(Top), II(Bot) and I seams of II(Top),
PatchF of Jeenagora Colliery, a II(Bot ... coal from VIII, VII, V/VI, IV(Top), IV(Bot),III, II(Top), II(Bot)
and I Seams of PatchF of Jeenagora Colliery, a part
enjoying the benefits of
building the Railway over Bridge on BOT, basis as the Contract
envisaged the closure of the Railway over Bridge at Neelam ... future litigation before inviting the bid for Concessionaire
Agreement on BOT basis.
It is now a settled law that as to under what
circumstances
built a bridge on Buildings Operate Transfer (BOT) basis
for the government. As per the contract, the assessee was entitled to collect ... clarification regarding
treatment of expenditure incurred for development of roads/highways in BOT
agreements under the Income
such services and the contract entered into with the companies who have granted them contracts of toll collection on BOT basis or otherwise ... operating the toll collection centre on BOT basis does not arise. If he has only been given contract of operating the toll collection centre, then
received
from NHAI of Rs.7,97,79,144/- as receipts from contract
business and after applying a rate of 8% as in the case ... build-own-operate-transfer (BOT) basis, the
assessee stated that it was not executing any work on
contract basis from NHAI and all cost
state governments,state agencies, private BOT companies
and NHAIL in a bid to secure consultancy and operational/maintenance
contract, that it was positioning itself
