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2018 (7) TMI 2244 - SC - Income TaxEntitlement to claim the benefit of Section 80-IA - whether the Inland Container Depots (ICDs) under the control of the Respondent, during the relevant period, qualified for deduction under Section 80-IA(4)? - whether activities undertaken by the assessee do not fall within clause (d) of the Explanation to Section 80IA(4) defining the term infrastructure facilities? - HELD THAT:- This special leave petition is disposed of in the light of our order dated 24th April, 2018 passed in the case of Commissioner of Income Tax Delhi-I v. M/s. Container Corporation of India Limited [2018 (5) TMI 359 - SUPREME COURT] and connected matters. Pending application, if any, stands disposed of.
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