specifically mentioned that
infrastructure projects on BOOT(Built Own Operate Transfer) OR BOT
(Built Operate Transfer) are eligible for deduction U/s. 80IA. Copy ... facilities to the Government authority was not modified, i.e. projects under
BOT/BOOT were only eligible for deduction U/s. 80IA.
The Provision
also involved complete financing and procurement as also
operating and maintaining on BOT (Build, Operate and Transfer)
basis.
(8) All the terms and conditions ... execution of the
works and further operating and maintaining these works on BOT
basis.
(9) To get a comprehensive view of the responsibilities cast upon
infrastructure facilities (Sirohi
Road Project) on build, operate and transfer basis (BOT basis) at its
own cost in the state of Rajasthan. The assessee ... 2001 for
improvement of Jhalawar-Indore Road Project in BOT (Build Operate
and Transfer) basis. The assessee was given right to collect toll from
have been entered with
Government Authorities were eligible. Therefore, the concept of BOT/ BOOT was done
away. Hence, the assessee was eligible for deduction ... doing the work of infrastructure
development themselves e.g. on BOT or BOOT basis. It has been held by the
honourable Court offer examining various
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
Agarwal Joint Venture, Deesa vs The Cit,Ahmedabad-Iv,, Ahmedabad on 31 August, 2023
IN
country within a
reasonable time frame. In many countries the BOT or BOOT concepts have been
utilized for developing new infrastructure ... stipulated time. The AO observed that the assessee has not entered in BOT,
BOOT & BOLT system . The AO held that the assessee company
country within a
reasonable time frame. In many countries the BOT or BOOT concepts have been
utilized for developing new infrastructure ... stipulated time. The AO observed that the assessee has not entered in BOT,
BOOT & BOLT system . The AO held that the assessee company
country within a
reasonable time frame. In many countries the BOT or BOOT concepts have been
utilized for developing new infrastructure ... stipulated time. The AO observed that the assessee has not entered in BOT,
BOOT & BOLT system . The AO held that the assessee company
country within a
reasonable time frame. In many countries the BOT or BOOT concepts have been
utilized for developing new infrastructure ... stipulated time. The AO observed that the assessee has not entered in BOT,
BOOT & BOLT system . The AO held that the assessee company
