India Ltd. for
construction of the project. On completion of the BOT project on 20 th
September 2004, the assessee started its commercial operation ... which
revealed that the assessee has not developed the infrastructure facility
(BOT Project) for which it has claimed deduction under section 80IA
Infrastructure Pvt vs Jalore Jaswantpura Bot Project Pvt on 27 February, 2024
2024:BHC-OS:3105
902-arbapl-7724-2023.doc
IN THE HIGH COURT ... Infrastructure Pvt. Ltd., .. Applicant.
v/s.
Jalore Jaswantpura Bot Project Pvt. Ltd., .. Respondent.
None for the Applicant.
Mr. Kartikay Kaushik i/b. Dave & Girish
Infrastructure Pvt vs Jalore Jaswantpura Bot Project Pvt on 26 February, 2024
9-arbapl-7724-2023.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ... Infrastructue Pvt. ...Petitioner
V/s.
Jalore Jaswantpura Bot Project Pvt. ...Respondent
----
None for the Applicant.
Mr. Karan Bhide a/w. Mr. Kartikey Kaushik
Infrastructure Pvt vs Jalore Jaswantpura Bot Project Pvt on 5 June, 2023
Author: Bharati Dangre
Bench: Bharati Dangre
1/1 M ARBAP ... Infrastructure Pvt. Ltd. .. Applicant
Versus
Jalore Jaswantpura BOT Project Pvt. .. Respondent
Ltd.
WITH
ARBITRATION APPLICATION (L) NO.7727 OF 2023
Sandeep Hirani & Anr. .. Applicants
Infrastructure Pvt vs Jalore Jaswantpura Bot Project Pvt on 11 August, 2023
Author: Bharati Dangre
Bench: Bharati Dangre
Board Sr.No.:-55
IN THE HIGH ... Infrastructure Pvt ....PETITIONER
V/S
Jalore Jaswantpura Bot Project Pvt ....RESPONDENT
None for Applicant.
Mr. Karan Bhide, Counsel a/w. Ms. Hritika Bongale
Infrastructure Pvt vs Jalore Jaswantpura Bot Project Pvt on 19 July, 2023
Author: Bharati Dangre
Bench: Bharati Dangre
Board Sr.No.:-0
IN THE HIGH ... Infrastructure Pvt ....PETITIONER
V/S
Jalore Jaswantpura Bot Project Pvt ....RESPONDENT
CORAM : HON'BLE SMT. JUSTICE BHARATI DANGRE
J
DATE : 19th July
humbly submitted that the rights if any in the BOT
project of the assessee cannot be divorced from the highway
being a tangible asset ... Project. According to the
agreements entered into the assessee had to incur the
expenditure and develop the project i.e., construction of the
projects
claimed deduction in
respect of its profits arising out of the BOT project with the
Tuticorin Port Trust. The claim was under section 80IA ... BOT project developed
and operated by the assessee at Tuticorin Port and the
assessee company is the owner of the project and that project
after claiming
depreciation on the BOT project constructed by it. Originally, assessment was
completed under section 143(3) of the Act vide order dated ... disallowing assessee's claim of depreciation on the BOT project.
3. Against the re-assessment order passed disallowing claim of depreciation,
assessee filed appeal
source of the
surrendered income as being collections from his BOT
project and thus was nothing but its business income and
the decision ... surrendered income as being from the
normal business collections from the BOT project
undertaken by it of the construction of Kangra Bus Stand
and Mcleodganj
