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2019 (10) TMI 1312 - HC - Income TaxEntitlement for deduction u/s 80IA - activities undertaken by the assessee do not fall within Clause (d) of the Explanation to section 80IA(4) defining the term Infrastructure facility - HELD THAT:- Issue herein stands concluded against the Revenue and in favour of the Respondent-assessee by the decision of this Court in Commissioner of Income-tax-II, Thane v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015 (5) TMI 656 - BOMBAY HIGH COURT] and by Apex Court in the case of Commissioner of Income Tax, Delhi-1 v. Container Corporation of India Ltd. [2018 (5) TMI 359 - SUPREME COURT]. No substantial question of law.
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