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2012 (6) TMI 318 - ITAT CHENNAIWhether Commissioner of Income-tax has erred in directing the Assessing Officer to treat the warehousing charges as part of Container Freight Station income eligible for deduction u/s 80IA of the Act – Held that:- warehousing facilities alone may not get any deduction but when they are part of CFS as a necessary infrastructure and such CFSs can come into existence and operate only if it provides minimum infrastructure facility as only then sanction for the CFS status is granted then such warehousing facility is different from the stand alone warehousing facility operated outside CFS, warehousing income to be a part of CFS income allowed and hold it eligible for deduction under section 80-IA, appeals filed by the Revenue are dismissed
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