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2015 (7) TMI 1099 - HC - Income TaxEligibility of Container Freight Station as infrastructure facility for the purpose of deduction under section 80-IA(4) - Held that:- In view of the status of CFS having been clarified by the Ministry of Commerce and Industry as "inland ports" and the Chennai Port Trust has issued a certificate stating that the CFS of the assessee may be considered as extended arm of the Port in accordance with the Central Board of Direct Taxes Circular No. 793 dated June 23, 2000, read with Circular No. 133 of 1995-Cus dated December 22, 1995 of the Central Board of Excise and Customs, New Delhi, we hold that the assessee is entitled to the benefit under section 80-IA of the Income-tax Act.- Decided in favour of assessee.
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