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2019 (9) TMI 1692 - HC - Income TaxDeduction u/s 80IA - activities undertaken by the assessee do not fall within clause (d) of the explanation no section 80IA(4) defining the term infrastructure facilities - ITAT allowed deduction - HELD THAT:- The impugned order of the Tribunal allowed Respondent- Assessee’s appeal, inter alia, placing reliance on the decision of the Delhi High Court in the case of Container Corporation of India Ltd. v. Asstt. Commissioner of Income Tax [2012 (5) TMI 260 - DELHI HIGH COURT] and also placing reliance on the decision of this Court in the case of C.I.T. v. Continental Warehousing Corporation [2015 (5) TMI 656 - BOMBAY HIGH COURT] Appellant very fairly states that the view taken by the Delhi High Court in the case of Container Corporation of India Ltd. (supra) and by this Court in the case of Continental Warehousing Corporation (supra) has been upheld by the Apex Court in the case of CIT v. Continental Warehousing Corporation [2018 (5) TMI 359 - SUPREME COURT] No substantial question of law.
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