petitioner as
also the signatures of the Chief Engineer (BOT Projects),
Project Co-ordinator and Manager (M.PR&PC) of the
Corporation. As noted
FATHERS NAME NOT KNOWN TO THE PETITIONER),
CHIEF ENGINEER (BOT PROJECTS), KERALA
TRANSPORT DEVELOPMENT FINANCE CORPORATION (KTDFC),
6TH FLOOR, TRANS TOWERS, VAZHUTHACAUD,
THIRUVANANTHAPURAM
80IA of the I.T. Act, 1961,
for the BOT projects and infra projects as envisaged
in the legislation. Further, directed ... passed on 31.12.2009, the then A.O. has
given detailed projects, road projects, BOT related
projects, irrigation projects and also role of the assessee.
Without
construction on development of infrastructure facility of
roads/highways under BOT projects may be amortized and claimed as
allowable business expenditure under ... initial
cost of development of infrastructure facility of roads/highways under
BOT projects in earlier year, the total deduction so claimed for the
Assessment Years
appellant-Company to design, finance, construct, operate and maintain the
Bus Terminal Project at Jalandhar on Build, Operate and Transfer (B.O.T)
basis ... Company informed Respondent No. 2 herein that it was
handling the project on BOT basis and as such the actual owner is the State
Transport
appellant-Company to design, finance,
construct, operate and maintain the Bus Terminal Project at
Jalandhar on Build, Operate and Transfer (B.O.T) basis ... Company informed Respondent No. 2 herein that it
was handling the project on BOT basis and as such the actual owner
is the State Transport
relating to building of roads, canals, industrial
sheds and other miscellaneous construction projects
in the infrastructure segment. KECL is specializing
in taking up turnkey jobs ... road projects.
KECL is also having an SPV company, which is
engaged in the business of taking up development
projects on BOT/BOOT basis
contract order for their clients and in some cases, the project are BOT basis and required collection of toll at such project site. Therefore commission
Gazette of India dated 30th September, 2016, authorizing the concessionaires of BOT (Toll) Projects, mentioned therein for levy and collection of user
selection, contracting and monitoring of Consultants and Private
Developers for PPP Projects in the State. As per the Guidelines, the
selection of the Developer ... Ghosipur, Meerut on Build-Operate and
Transfer (BOT) basis. In the Notice, the estimated cost of the project was
shown to be ?101.76 crores