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M/S. COCHIN PORT TRUST
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SIVAPRASAD .S
B.S. THYAGARAJABABU
Pet. Counsel
Radhesh L. Bhat
Res. Counsel
Na

Petitioner / Applicant

M/S. COCHIN PORT TRUST
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date May 20, 2020
Order No.

KER/82/2020

Citation

2020(5) TAXREPLY 3249
Original Order
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ORDER

1. M/s. Cochin Port Trust (herein after referred to as the “applicant”) is a body corporate constituted under the Major Port Trusts Act, 1963 and is engaged in providing port services with modern infrastructure. The Board of Trustees of the applicant had entered into a Memorandum of Understanding dated 22.12.2016 with National Technical Research Organisation (hereinafter referred to as “N.T.R.O.”) a Technical Intelligence Agency of the Government of India for construction of Jetty and development of sites for N.T.R.O. at Cochin on “Deposit Work” terms. 2. The sites on which the activity as per the M.O.U. is undertaken have been acquired by the N.T.R.O. from the applicant on long lease for 30 years as per the Registered Lease Deed dated 24.08.2014 at the Office of the Sub-Registrar of Mattanchery, Cochin. The estimated project cost as approved by the competent authority of N.T.R.O. is ₹ 122.30 Crores. The applicant has commenced the work as p....

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