works contract

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is BOT PROJECT A WORKS CONTRACT? kindly quote supplementary judgements of three Hon'ble supreme Court?
Replies (6)
Yes, BOT project is a works contract
suppose NHAI awards works contract to A. A further awards work contract to B. is B eligible for deduction u/s 80IA
contracts include sub contact so jo provison contract pr aaply hote h wo subconract pr bhi hone chahiye...so dediction milni chahiye
works contract par deduction nahi milti hai...
okie but all provsn for contracts will apply on subcontract
BOT project is basically financing method especially for infrastructure projects and not Work Contract.

Larsen & Trurbo Limited vs. State of Karnataka (2008) [SC]


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