2013 (3) TMI 835

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....R.BASKARAN (JUDICIAL MEMBER) Assessee by Shri V. Sathyanarayanan, CA Revenue by Smt. S. Vijayaprabha, Jr. DR ORDER Per B.R.BASKARAN, Accountant Member: The assessee has filed these Miscellaneous Applications seeking rectification of observations made in paragraph 6 of the common order dated 04-05-2012 passed by the bench in the case of the assessee in I.T.A. Nos. 807/Coch/2008, 375/....

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....ents specified in Clause (b) of sec. 80IA(4) of the Act, viz., the "Agreement for developing or operating or maintaining or developing, operating and maintaining a new infrastructure facility". Accordingly, the Tribunal set aside this issue with the direction that the relevant agreement may be furnished to the assessing officer. The Ld. Counsel further submitted that the assessee had also furnishe....

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....th Airport Authority of India", as contended by Ld A.R. When this fact was brought out to the notice of the Ld A.R, he submitted that the said agreement might have been submitted separately. However, the fact remains that the Tribunal record does not have a copy of the said agreement, which is very much visible on a careful reading of observations made in paragraph 6 of the order (referred supra).....

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.... "What is contemplated in clause (b) is the agreement for developing and/or operation of infrastructural facility entered with the Government/Government body." Since, the said agreement was not filed before the Tribunal; the assessee was directed to furnish the same before the Assessing Officer in the set aside proceedings. Accordingly, the assessee is entitled to furnish all relevant inform....