Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 1359 - AT - Income TaxDeduction u/s.80IA(4) - claim denied as assessee company is not an ‘Inland Port’(infrastructure facility) as per the Explanation to Section 80IA(4) - HELD THAT:- As decided in assessee's own case [2014 (8) TMI 975 - ITAT PUNE] Container Freight Station (CFS) run by the respondent-assessee is eligible for deduction under Section 80IA of the Act as an infrastructure facility - Decided in favour of assessee.
|