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Adani Ports And Special Economic Zone ... vs The Board Of Trustees Of Jawaharlal ... on 27

National Highway No.4. The project was conceived as a Build, Operate and Transfer ["BOT" for short] Scheme. In pursuance thereof, tenders were ... contended that it is no doubt true that in such BOT project, the land belongs to the Government and it is handed over

draft Concession Agreement and project report/feasibility report containing other information pertaining/relevant to the Project. The award of Project is based on the lowest ... specifies two Formats (a) Certificate from the Statutory Auditor regarding BOT Projects and (b) Certificate from the Statutory Auditor/Client regarding construction experience on eligible

MAPEX on 21st November, 2001. 5. The project was awarded on Build, Operate and Transfer (BOT) basis on annuity approach and the concession was granted ... will be payable to the claimant if tenable. Further this is BOT project and finances have to be arranged by the concessionaire from banks

applicant contended that it is a proprietary concern dealing with infrastructure projects; that 1st respondent is a Company incorporated under the Companies ... business of civil construction activities, infrastructure facilities, Engineering, Procurement And Construction projects, BOT projects on annuity basis from State Governments like Andhra Pradesh, Madhya Pradesh

magnitude of the problem. 16. The Build Operate and Transfer (BOT) projects are implemented by the BOT Concessionaires. There are 26 Toll Plazas in operation ... project stretches implemented under the BOT Scheme. Similarly, there are 17 Toll Plazas involving 9 project stretches in the State of Tamil Nadu implemented through

infrastructure developer and not a works contractor qua its BOT road projects in Madhya Pradesh (supra). The assessee's fourth substantive ground connected ... Revenue's grievance first that the assessee's BOT road project cannot be treated as an instance of infrastructure development rendering profits derived

firm was working as a sub contractor for a BOT (Build Operate & Transfer) project and not as a direct contractor for the government ... material has been supplied by the 17 Government for the BOT project also give credence to the profits returned by the assessee. 16.9 Notwithstanding anything

Rajasthan on 30/03/2001 for improvement of Jhalawar-Indore Road Project in BOT (Build Operate and Transfer) basis. The assessee was given right ... work of improvement of Jhalawar-Indore State Highway on BOT basis. The total cost of project was nearly Rs.715 lacs for the concessional period

assessee on infrastructure facility for development of roads/highways under the BOT project may be amortized evenly over the period of the concessionaire agreement after ... concession period. Therefore, assessee has capitalized the cost incurred on the BOT project on which it has claimed depreciation. Thus, in our view, the expenditure