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2022 (9) TMI 693 - AT - Income TaxDeduction u/s. 80IA(4) - business of operating the Container Freight Station (CFS) - HELD THAT:- Similar issue basing on same identical facts came up before this Tribunal in assessee’s own case for A.Y. 2013-14 [2022 (2) TMI 579 - ITAT PUNE] and by placing reliance on the decision of Hon’ble Supreme Court [2018 (5) TMI 359 - SUPREME COURT] the Tribunal decided the issue in favour of the assessee by holding that the assessee is entitled to claim deduction u/s. 80IA(4) of the Act in respect of Container Freight Station. Assessee is entitled to claim deduction u/s. 80IA(4) in respect of Container Freight Station. Thus, the ground raised by the Revenue is dismissed.
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