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2017 (5) TMI 1498 - HC - Income TaxDeduction under section 80IA – contention of the revenue is that the assessee was not engaged in developing the facility at all and that under the contract that was entered into between the assessee and JNPT all that the assessee was required to carry out was to supply and install cranes at the Port – Held that:- As decided in Commissioner of Income Tax vs. ABG Heavy Industries Ltd. & ors [2010 (2) TMI 108 - BOMBAY HIGH COURT] JNPT issued a certificate confirming the award of contracts to the assessee for supply, installation, testing, commissioning, and maintenance of container handling equipment on lease for a period of ten years for loading and unloading of containers at the port and that the cranes that were to be supplied by the assessee formed an integral part of the port. The condition of a certificate from the port authority was fulfilled and JNPT certified that the facility provided by the assessee was an integral part of the port. The findings that the assessee had developed the infrastructure facility and that it was engaged in operating the cranes was, therefore, based on the material on record. The fact that the assessee was also maintaining the cranes was not disputed. The assessee was entitled to the special deduction under section 80IA.
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