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2019 (11) TMI 1483 - HC - Income TaxDeduction u/s 80IA (A) (i) - Container Freight Station (CFS) - Whether Container Freight Station (CFS) is part of Inland Port and therefore, an infrastructure facility as defined in the Explanation to Section 80IA (A) (i) of the Income Tax Act, 1961 and entitled to deduction under the said Section? - HELD THAT:- Substantial question of law raised in this case have already been answered against the revenue by the Division Bench of this court in a similar case in The Commissioner of Income Tax, Chennai Vs. A.L.Logistics Pvt. Ltd. [2015 (1) TMI 401 - MADRAS HIGH COURT] and the Review Petition filed against the above judgment was also dismissed by the Hon'ble Supreme Court. Since the present Appeal is covered by the above judgment, the present Appeals are dismissed.
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