applying the CPWD rates whereas the
assessee has claimed that state PWD rates should be applied for the purpose
of valuation of the cost ... held
that the working out the cost of construction on state PWD rate should be
considered. He has also relied upon the decision
Income Tax Appellate
Tribunal had adopted the CPWD rates instead of state PWD rates
and did not grant any credit for the supervision charges which ... qualified civil engineer from IIT. He stated that had
20
the AO adopted the state PWD rate and granted credit for
supervision charges
PWD rate rather than CPWD rate. This also
supports the view that building construction cost should be estimated at local PWD
rate instead of PWD ... PWD rate rather than CPWD rate. This also
supports the view that building construction cost should be estimated at local PWD
rate instead of PWD
granted
part relief to the assessee by applying State PWD rate instead of
CPWD rates adopted by the DVO for the purpose of determining ... computed the correct
cost of construction even by applying the State PWD rates. He has
referred to the standing order of State PWD rates applicable
State Government, those rates are more relevant than those of CPWD and there is nothing wrong in applying those particular rates of State PWD ... State PWD rates instead of Central PWD rates. In support of this contention the assessee has submitted a comparative chart showing the State PWD rates
machinery will
not be detrimental to ecology."
4. The petitioner-State PWD would state that even though Madurai Bench of
Madras High Court directed ... dated
27.09.2012 to the State Government from 26.10.2012 onwards to quarry on the
existing operations.
9. The petitioner-State PWD submits that aggrieved
transport and
supply minor minerals to it, the State-Public Works Department
(State-PWD) forgot to ascertain whether the source of such minor
minerals ... State is now helpless and cannot
determine source of transported/supplied minor minerals. In
terms of its contractual obligations, the State-PWD is liable
M/S Siddi Enterprises vs State Of Karnataka on 22 August, 2017
Author: Vineet Kothari
EXECUTIVE ENGINEER
PWD RANGIA
NH DIVISION
RANGIA
------------
Advocate for : MR. K N CHOUDHURY
Advocate for : SC
PWD appearing for THE STATE OF ASSAM ... ASSAM
PWD ROAD DISPUR GUWAHATI 06
2:THE CHIEF ENGINEER
PWD (ROADS) ASSAM
CHANDMARI
GUWAHATI 03
3:THE EXECUTIVE ENGINEER
PWD BARPETA
BAGHBOR
AND CHENGA
assessee, and the same is also not
based on the State PWD CSR. Thus the estimate of
the cost of construction ... assessee, and the same is also not
based on the State PWD CSR. Thus the estimate of
the cost of construction
