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2023 (3) TMI 51 - HC - Income TaxDeduction claimed u/s 80IA(4) - Necessity of certificate from the concerned Port Authority certifying that the structure was a part of the Port - assessee is a State Government undertaking which had set up an Inland Container Depot (ICD) and Container Freight Station (CFS) in the vicinity of Jawaharlal Nehru Port Trust (JNPT) - AO denied the benefit on the ground that the assessee had failed to furnish a certificate from the concerned Port Authority certifying that the structure was a part of the Port, which it considered mandatory in view of the Board’s notification dated 23rd June 2000 followed by Circular No.10 of 2005 dated 16th December 2005 - ITAT allowed deduction - HELD THAT:- Tribunal, in reference to the assessment year 2009-10, allowed the appeal of the assessee by placing reliance upon the judgment in the case of Assistant Commissioner of Income-tax Vs. JWC Logistics Park P. Ltd. [2014 (8) TMI 975 - ITAT PUNE] This finding of the Tribunal was followed even for the instant assessment year 2011-12. It needs to be mentioned that an appeal filed by the revenue against the order of the Tribunal [2016 (5) TMI 1487 - ITAT PUNE] in regard to the assessment year 2009-10, also came to be dismissed [2019 (9) TMI 1692 - BOMBAY HIGH COURT] following the views expressed in Container Corporation of India Ltd. Vs. Asstt. Commissioner of Income Tax [2012 (5) TMI 260 - DELHI HIGH COURT] and this Court in Commissioner of Income Tax Vs. Continental Warehousing Corporation [2015 (5) TMI 656 - BOMBAY HIGH COURT] Since a view has already been taken in Continental Warehousing Corporation (Supra) on the same issue and since there is no change in either the facts or the law, we are of the opinion that the questions proposed do not given rise to any substantial question of law.
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