Case Law Details
Case Name : Tamil Nadu Road Development Co. Ltd. Vs ACIT (ITAT Chennai)
Appeal Number : (2009) 120 ITD 20
Date of Judgement/Order : 24/10/2008
Related Assessment Year :
Courts :
All ITAT ITAT Chennai
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RELEVANT PARAGRAPH
11. We have carefully perused the agreement entered into by the assessee company with the Government of Tamil Nadu vide concession agreement dated 22-12-2000. In this agreement Article 1 deals with the definition of project as defined under:-
” Project” – means the project described in Appendix 1 which the concessionaire is required to design, engineer, procure, finance, construct, rehabilitate, repair, improve, operate, manage, maintain and transfer in accordance with the provisions of this Agreement”.
When we look at Appendix I, the detail of project are mentioned as under:-
Details of Project:
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