Bwssb Retired Employees Medical ... vs Commissioner Of Income ... on 12 July, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
"A" BENCH : BANGALORE
BEFORE SHRI ... PILLAI, JUDICIAL MEMBER
ITA No.179/Bang/2019
Assessment year: 2018-19
BWSSB Retired Employees Vs. The Commissioner of
Medical Welfare Association, Income Tax (Exemptions
Departmental Representative was a private road belonging to the BWSSB and the assessee had to take special permission to use the road and also ... culvert would have to be constructed after getting the permission from the BWSSB. Such permission had in fact not been obtained nor had the culvert
which is the amount written back in the balance
sheet out of BWSSB deposits (Rs.2,53,00,000) collected
from the flat owners ... this case an amount of
Rs.2,53,00,000/- being BWSSB deposit collected from the
buyers of the flats, amount which was not paid
Sales-tax deposit 10,34,000
(b) Others 3,96,060
(3) BWSSB deposit 11,99,124
(4) Stock 22,03,810
(5) Electricity charges ... necessarily square off the various accounts. These included deposit with BWSSB, sales-tax deposit claimed from M/s Titan Industries who refused to pay electricity
assessee had incurred project expenses in relation to statutory
approvals like BWSSB, KEB, plan sanction and the balance other expenses ... assessee also furnished
the copy of cheque payments made to M/s BWSSB and KEB drawn on
HDFC Bank and also copy of a bill
Revenue the payments to Bangalore Water Supply & Sewerage
Board (BWSSB) was one time and assessee received enduring benefits.
02. Ld. DR strongly assailing ... that
assessee had paid Rs.2,26,25,820/- to M/s. BWSSB and though such
payment did not result in any capital asset being
said layout from the
competent authorities such as the CMC,
Yelahanka KPTCL, BWSSB and other
competent authorities in favour of the First
Party by paying ... manholes and septic
tanks for disposal of sewage as per the
BWSSB norms.
(6) Electricity Works including erection of
cement poles, fixing of street lights
maintenance deposit, Rs.4,33,388/- of
BESCOM and BWSSB charges, Rs.25,000/- of legal
charges, and Rs.9,20,000/- for Modular Kitchen
Sewerage Board or any successor-in-interest or
assign thereof ("BWSSB")/ or any other parties supplying water at
actuals, based on consumption ... date for payment, pay the monies
received from the Client to BWSSB/any other parties supplying
water."
15. I find from the aforesaid clause
putting up construction. She was also authorised to
approach municipal corporation, BWSSB, KEB, for construction of the
building and for installing amenities in the building
