Assessing Officer, the following amounts were
received as license fees towards parking lots :
F.Y. Amount ... said Table,
of such amount as income-tax:
Sl.No. Nature of Contract or Licence or lease etc. Percentage
(i) Parking Lot Two percent
developing, operating and maintaining Industrial
park in Whitefield, Bangalore. The assessee-firm obtained
approval from Industrial Park Scheme 2002, which has been
notified by Ministry ... commencement of the Industrial Park : 31-10-2005
2. The minimum investment on infrastructure development in an Industrial Park
shall not be less than
submitted that Grounds 6-8 pertains to Issue no.1 in the
table above.
4.2. Brief Facts of Issue no.I are as under ... cost of the asset and the
interest income earned on temporary parking of funds was reduced
from the cost of assets.
4.3. Ld.AO disallowed
possession and let out
the rest to be used as 'table space' to occupants with furniture and fixtures
and lights and air conditioners ... occupants were allowed to use a portion of property as
'table space' with furniture and fixtures, lights, air-conditioners etc., and
the monthly
Lines.
p. Designated Canteen Space and Food facility for the occupants.
q. Parking Space.
6.4.2 Drawing reference to Schedule III of the Lease Agreements enclosed ... 2014
(i) Round the clock security
(ii) Insurance of the premises.
(iii) Parking Management.
(iv) Maintenance of common areas, land scaped areas and common
electrical
Google India Private Limited, ... vs The Deputy Commissioner Of Income Tax ... on 11 May, 2018
M/S Wipro Limited , Bnagalore vs Joint Commissioner Of Income Tax ... on 5 October, 2020
M/S Dell International Services India ... vs Jcit, Bangalore on 13 October, 2017
IN THE
Deputy Commissioner Of Income ... vs M/S. Sansera Engineering Private ... on 28 August, 2018
IN
Wipro Ltd. vs Dy. Commissioner Of Income Tax on 21 June, 2005
Equivalent citations: (2005
