2013 (11) TMI 1590

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..... Appellant by : Shri T.N. Betgiri, IRS, JCIT Respondent by: Shri S. Sridhar, Advocate ORDER PER Dr.O.K.NARAYANAN, VICE-PRESIDENT These two appeals are filed by the Revenue. The relevant assessment years are 2008-09 2009-10. These appeals are directed against the orders of the Commissioner of Income Tax (Appeals)-III at Chennai, passed on 28.1.2013 and arise out of the re .....

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..... ion (CFS) set up by the assessee can be held as Port or Inland Port was considered by ITAT, Chennai Bench, in assessee's own case for the assessment years 2003-04 to 2005-06 (15 Taxmann.com 247) (Chennai). The Tribunal has held that CFS run by the assessee is entitled for the benefit of deduction under Section 80-IA. In fact, the Revenue had relied on a judgment of ITAT, Chennai Bench in the c .....

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