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2021 (1) TMI 782 - AT - Income TaxDeduction u/s 80IA - assessee is engaged in the business of providing Cargo handling at Bangalore International Airport Ltd. (BIAL) - As per revenue assessee did not satisfy the condition of entering into an agreement with Central or State Governments or local authorities or statutory body - HELD THAT:- Vide order [2015 (11) TMI 401 - ITAT BANGALORE] observed that the Hon’ble High Court of Karnataka in the case of M/s. Flemingo Dutyfree Shops (P) Ltd [2008 (12) TMI 807 - KARNATAKA HIGH COURT] held that BIAL is a statutory body and therefore the order of the Tribunal dated 30.1.2014 was recalled to consider this aspect of the matter and the issue was decided in favour of the assessee. Similarly for AY 2010-11 in assessee’s own case, both the issues were decided in favour of the assessee by the Tribunal by order [2016 (6) TMI 1408 - ITAT BANGALORE] and the revenue’s appeal was dismissed. For the year under consideration the facts and circumstances being identical to that of the earlier years, we find no reason to take a contrary view. Accordingly the appeal of the revenue is dismissed.
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