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only a contractor, who has raised construction under Build-Operate-Transfer contract (BOT). It is further pointed out that Mansarovar Complex has been constructed

expenditure incurred by the assessee for construction of road under BOT contract by the Government of India has given rise to an intangible asset

facts of the case are, the assessee company, engaged in the civil contract works, filed its return of income for the AY 2014 -15 declaring ... expenditure incurred by the assessee for construction of road under BOT contract by the Government of India has given rise to an intangible asset

gainful use of these buses. The contract in question is a BOT Contract and upon expiry/termination of the Contract the LED boards, associated software

assessee on expenditure incurred on construction of Mumbra bypass road on BOT basis. 5 ITA No.4769/Mum/2016 M/s. Atlanta Infra Assets ... expenditure incurred by the assessee for construction of road under BOT contract by the Government of India has given rise to an intangible asset

expenditure incurred by the assessee for construction of road under BOT contract by the Government of India has given rise to an intangible asset ... been contracted to be delivered. He submitted that the assessee has interest liability connected to the loan taken for the BOT facility, therefore, the assessee

assessee on expenditure incurred on construction of Mumbra bypass road on BOT basis. 6. Brief facts are, the assessee a company is engaged ... expenditure incurred by the assessee for construction of road under BOT contract by the Government of India has given rise to an intangible asset

alleged amount of Rs.12,75,000/- was part of the contract to be paid to Nagar Nigam Ujjain. 6. We have heard the rival ... part of consideration/premium to be paid under the BOT contract for construction of shopping complex. This fact further gets strengthened with the letter issued

introduce only for the purpose of giving the benefit to BOT contracts then, the explanation to section 80IA(4) of the Act becomes otiose. This ... include a toll road, a bridge or a rail system. BOT contract in respect of the railway system can never exist. Further, a perusal

Services Ltd. under Build, Operate and Transfer (BOT) model and Infinite has provided services to Fujitsu under contract between Infinite and Fujitsu Services ... Services Ltd. and its associate with effect from January 1, 2009 on BOT model, as is evident form Director's report, available