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2016 (7) TMI 210 - HC - Income TaxDisallowance made under Section 80IA(4) - development of the infrastructure facilities or not - income from the container freight station (CFS) - appellant was declared as custodian of the containers and the imported goods received in containers from Haldia Dock Complex and the goods meant for export through Haldia Port via their CFS - Tribunal deleted the addition - Held that:- Substantial questions of law have already been answered against the revenue in the case of Commissioner of Income Tax Vs. A.L.Logistics Pvt Ltd. [2015 (1) TMI 401 - MADRAS HIGH COURT] . Though A.L.Logistics's case have been challenged by the revenue before the Hon'ble Supreme Court, we are of the considered view that there cannot be any impediment in following the said decision to cases arising out of similar set of facts and law. However, when a petition is filed before the Hon'ble Supreme Court seeking leave to appeal and the same having been converted into an appeal by the Supreme Court, the High Court should not entertain a review petition. The High Court also cannot reverse and modify the order impugned before the Supreme Court. But the judgment rendered by the High Court is not erased. - Decided in favour of assessee
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