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2010 (4) TMI 909 - AT - Income TaxDeduction u/s 80IA - warehousing income - CFS (Container freight station) income - held that:- we allow warehousing income to be a part of CFS income and hold it eligible for deduction under section 80-IA. It is found for a fact that warehousing facilities in this case are a part of CFS being a necessary infrastructure. The notification of the Ministry is very clearly worded in this respect. In all these years, this common issue is allowed in favour of the assessee and against the Revenue. Allowance of travelling expenditure incurred on travelling of directors which include both domestic as well as foreign travel. - held that:- Any ad hoc disallowance would not be legal when it is simply ad hoc and having no basis. Therefore, the entire such expenditure has to be allowed particularly when, in principle, the Assessing Officer has accepted that a major portion of this expenditure is relatable to CFS activity of the assessee.
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