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2019 (6) TMI 477 - AT - Income TaxDeduction u/s 80IA(4) - operating and maintenance of the infrastructure facility i.e. Container Freight Station (CFS) - objection regarding agreement with the Government and the status of CFS as port - allegation that the assessee has not entered into an agreement with Govt. of India or State or local authority for the purpose of developing the infrastructure - HELD THAT:- Respectfully following the view taken by this Tribunal and the decision of Hon’ble Madras High Court in CIT Vs. AL Logistics (P) Ltd. [2015 (1) TMI 401 - MADRAS HIGH COURT] and CIT Vs. Continental Warehousing Corporation [2015 (5) TMI 656 - BOMBAY HIGH COURT] we hold that the assessee is entitled for deduction u/s 80IA(4).
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