2018 (1) TMI 1479

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....d Kumar, AM: 1. This appeal, filed by the Assessing Officer, is directed against the order dated 7th August 2015 passed by the CIT(A), Gandhinagar, Ahmedabad, in the matter of assessment under section 143(3) of the Income-tax Act, 1961, for the assessment year 2012-13. 2. The grievance of the Assessing Officer is as follows:- "On the facts and circumstances of the case, the Ld. Comm....

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....arat Infrastructure Development Act, 1999 under the Gujarat Development Act and also in direct and explicit agreement and approval of Gujarat government which has given land and allowed to collect toll fee. Assessee company fulfils the conditions as required under section 80IA(4) including Section 80IA(4)(i)(b) and has developed, operated and was to transfer the infrastructure facility an....