Govind Mittal vs National Highways Authority Of India ... on 21 February, 2017
Central Information Commission
Room No.307, II Floor, B Wing, August Kranti Bhawan ... owner of bungalow no. 69, Gandhi Nagar, Bypass
Road situated at National Highway- 2, sought information regarding the land adjoining the
said bungalow that
CBDT giving clarification on treatment of expenditure incurred
for development of Rights/Highways in Built - Operate - Transfer (BOT)
Agreement under the Income ... expenditure was incurred on
development and construction of infrastructure facilities like roads, highways on
BOT basis with right to collect toll, then the Board
social activists, challenge the
construction of the road from Vitthalwadi to National Highway-4
2
bypass, which is being constructed under the Draft Development
Plan ... studied the project
of construction of the road from Vitthalwadi to National Highway-4
bypass. As a result of this study, according to the applicants
Singh)
vs.
1. Union of India,
Ministry of Shipping, Road Transport & Highways,
Department of Road Transport & Highways,
Parivahan Bhawan, Sansad Marg,
New Delhi ... Joint Secretary & CAO,
Ministry of Shipping, Road Transport & Highways,
Department of Road Transport & Highways,
Parivahan Bhawan, Sansad Marg,
New Delhi
work and
is also engaged in the business of construction of roads, highways on
BOT agreement. The assessee had filed its return of income ... CBDT specifically
provides the treatment of expenditure incurred for development of
roads/ highways in BOT agreements under Income Tax Act . It was
submitted that
AAFFR 7361G
139/Hyd/2015 DCIT C.C.2(1) MAA Highways, 2011-12
Hyderabad Khammam
PAN:AAFM 0756 B
196/Hyd/2015 MAA Highways ... identical to the issues decided in the case of M/s. MAA
Highways for the A.Y 2007-08 to 2010-11 wherein
RFCTLARR r/w the 4th Schedule of the same Act; The National Highway Authority
of India (NHAI), prima-facie is one the bodies covered ... which compensation has been received has been
acquired by the National Highway ( NHAI) is matter of record and is undisputed. That the
NHAI
assessee entered into agreement dated 21st Oct
2006 with the National Highway authority for construction,
operation and maintenance of road project in the state ... Andhra Pradesh. The National Highway authority granted
concession under the said agreement for a period of 20 years
commencing from 15th September 2006. The assessee
assessee has entered into an agreement dated
22.3.2005 with 'National Highways Authority of India (in
short NHAI) vide which the assessee has been granted ... reserved. The Appellant relied
upon the standard concession document of the
National Highway Authority of India and the
clause therein that 'for the purpose
Highway Cycle Industries Ltd. vs Asstt. Cit on 5 September, 2001
Equivalent citations: (2002)74TTJ(CHD)171
ORDER
Vimal Gandhi, V.P.
Having regard ... Coch). This was done in the case of Highway Cycle Industries Ltd. v. Asstt. CIT in ITA No. 1039/Chd/1991 for assessment year
