correct way of appreciating the nature of the agreements entered into between the developer and the intending purchaser. The Tribunal relied upon an earlier decision ... However, the key issue raised is that pursuant to the agreement for construction and agreement for sale, the title to the property does not stand
developing or operating and maintaining or developing, operating and maintaining any infrastructure facility and the assessee should have entered into an agreement with the Central ... local authority or any statutory body for developing or operating and maintaining or developing, operating and maintaining an infrastructure facility. The Assessing Officer further viewed
petitioners are HT Consumers and have taken on lease the plots developed by M/s.State Industries Promotion Corporation of Tamil Nadu (in short ... Based on the lease agreement and the letter of M/s.S IPC OT handing over the developed plot, the petitioners in each
licence agreement granted by the third respondent. In terms of the said license agreement the respondents 4 and 5 have to develop, design, construct, maintain
Vanaja in favour of C.Balan on the cancellation of such agreement, came to the conclusion that the subsequent sale in favour of the assessee ... translated copy of the agreement, he did not show that it is in respect of developed residential plots. The assessee tried to explain the difference
vide agreement of sale dated 18.2.2008 entered into with the Ceebros Property Developments. The appellant invested Rs.1,00,00,000/- out of the sale
enterprise develops and begins to operate any infrastructure facility or starts providing telecommunication service or develops an industrial park or develops a special economic zone ... enterprise carrying on the business of (i) developing, or (ii) operating and maintaining, or (iii) developing, operating and maintaining any infrastructure facility which fulfils
enterprise develops and begins to operate any infrastructure facility or starts providing telecommunication service or develops an industrial park or develops a special economic zone ... enterprise carrying on the business of (i) developing, or (ii) operating and maintaining, or (iii) developing, operating and maintaining any infrastructure facility which fulfils
enterprise develops and begins to operate any infrastructure facility or starts providing telecommunication service or develops an industrial park or develops a special economic zone ... enterprise carrying on the business of (i) developing, or (ii) operating and maintaining, or (iii) developing, operating and maintaining any infrastructure facility which fulfils
enterprise develops and begins to operate any infrastructure facility or starts providing telecommunication service or develops an industrial park or develops a special economic zone ... enterprise carrying on the business of (i) developing, or (ii) operating and maintaining, or (iii) developing, operating and maintaining any infrastructure facility which fulfils
