Infrastructure facility eligibility: public facilities must meet ownership, agreement and commencement conditions to qualify. Rule 6ABAA inserts eligibility conditions for notification of a public facility as an infrastructure facility: ownership by an Indian company, consortium, or statutory authority; a contractual agreement with Central/State/local or other statutory bodies for developing, or operating and maintaining, or both, a new infrastructure facility similar to those in the Explanation to clause (i) of sub-section (4) of section 80-IA; and commencement of operation and maintenance on or after 1 April 1995.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Infrastructure facility eligibility: public facilities must meet ownership, agreement and commencement conditions to qualify.
Rule 6ABAA inserts eligibility conditions for notification of a public facility as an infrastructure facility: ownership by an Indian company, consortium, or statutory authority; a contractual agreement with Central/State/local or other statutory bodies for developing, or operating and maintaining, or both, a new infrastructure facility similar to those in the Explanation to clause (i) of sub-section (4) of section 80-IA; and commencement of operation and maintenance on or after 1 April 1995.
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