Siel Limited vs The Punjab State Electricity ... on 26 May, 2006
Equivalent citations: 2006ELR(APTEL
said clause comprehends and takes within its ambit a dam, a bridge, a building, a road, a canal and so on ? We find it difficult ... Would any person who has constructed a dam say that he has manufactured an article or that he has produced an article ? Obviously
company engaged in the business of executing civil engineering projects
such as dams, bridges, rail project, tunnels, water supply projects,
irrigation projects, hydel power projects ... assessee is developing
infrastructure projects for various government authorities for development
of dams and hydro-electric power projects which are in the nature of
infrastructure
business of contractors for construction of roads, buildings, houses, flats, factories, office, dams, canals, tanks, reservoirs, cyphons, bridges, hydel projects, power houses, tunnels, culverts, drains ... company carrying on business of civil construction work like construction of dams, bridges, etc., could not be considered to be an industrial company
80IA(4) in respect of the projects other than the Teesta
Lower Dam project.
3. At the outset, the Ld. Counsel for the Assessee submits ... 80IA(4) of the Act in respect of Teesta Lower Dam Project.
Referring to page 62 to 64 of the Order, the Ld. Counsel
issued by the Govt. of
Gujarat was less than 4km from the dam. In terms of the Concession
Agreement dated 27.8.2007 the project ... Gujarat Electricity Board sub-station is less than 4 KMs
from the dam site. Thus, at the time of bidding, the evacuation
/interconnection point
shut down from 2.10.2011 to
11.7.2012 due to damages in components like Dam, HRT,
Pressure shaft and Power House for carrying out the
repairs ... conclusion that the
time lost in repair of damages in dam, pressure shaft and
power house are attributable to Everest Power on account of
inadequate
distance of 7 km from the construction site is a dam upstream. No
sanction of the Government, more particularly of Irrigation
Department, had been obtained ... actually a submersible land that
submerges when discharge is released from Khadakwasla Dam,
which is a dam that provides water to the entire city
investment allowance in respect of its machinery used in construction of a dam at Bargi in Madhya Pradesh. The machinery under consideration was used ... machinery and the work it had put in actual construction of the dam. The machinery consisted of Compressures, Tippers, Crushers, Exploders, Jack Hammers, Mixers
application can be stated thus. The proposed project envisaged
construction of earthen dam on river Pench, a tributary of river Kanha in
Godavari basin ... quarters, office, rest house building
and hutment at site survey work of dam, drilling of dam site and establishment
and miscellaneous work. About 5607.28 hectare