Category Contract Consumption
Demand(MVA) (MU)
1 Techno Park 20.00 47.19
2 Rubber Park 3.00 14.95
3 Kanan Devan Hills 7.00 40.94
Plantations
Company Private ... Techno Park 245 2.75 3.30 4.00 17.50
Rubber Park 245 2.75 3.74 4.00 6.50
KDHPCPL 270 2.85 3.03 4.00 24.25
Trichur
taken into consideration as mentioned in above table,
it is a case of parking of interest-bearing funds of the assessee
company with its associates
such as outdoor Badminton
Court, special equipment for childrens park,
club incidental amenities, swimming pool, table tennis, chess room,
etc. Said clause made it clear
right or interest either in
whole or in part in any parking lot or toll plaza or mine or quarry, to
another person, other than ... Table, of such amount as income-tax:
TABLE
Sl. Nature of contract or licence or lease, etc. Percentage
No.
(1) (2) (3)
(i) Parking
calculation table shown in the
complaint is false. He also denied the
allegation that the cost of all amenities and parking charges
guard house for 24 hours security park; garden;
trees on both sides of road; basketball court; badminton court; table
tennis; snooker and carom. These
amenities
amounting
to Rs.19,43,791/- being cost of 'Stools, Tables, Stainless Steal racks, SS
cupboards, SS trolleys, SS trays etc (located in Factory ... statement,
the AO mentioned that the 'furniture items like stools, chairs, tables, racks, trolleys
etc' used in the factory cannot be categorized as plant
lease
20
ITA No. 3180/Del/2012
20. From the aforesaid table it is evident that, the land rates for each of the
plot ... measuring 747 per sq. yd. which had more
amenities like lawn, parking, etc. In fact the property of the appellant is located
in highly posh
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
hereby exempts goods specified in column (1) of the Table hereto annexed (hereinafter referred to as the said goods) manufactured in a factory ... oriented undertaking or to unit, an on electronic Hardware Technology Park or Software Technology Parks or supplied to the United Nations or an international organization
