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2013 (2) TMI 622 - ALLAHABAD HIGH COURTDeduction u/s 80-IB(11) - cold chain facility - AO denied the benefit by stating that merely providing refrigerated storage facilities for potatoes cannot be regarded as an undertaking having 'cold chain facilities' within the meaning of Section 80-IB of the Act - held that:- Bare perusal of the aforesaid definition it is clear that "cold chain facility" means a chain of facilities for storage of agricultural produce under scientifically controlled conditions including refrigeration and other facilities necessary for the preservation of such produce. The words storage and transportation have been separated by using word 'or' as such both the facilities of storage and transportation at the same time was not necessary for falling within the definition of "cold chain facility" Business of the assessee is covered within the definition of "cold chain facility" under Section 80-IB (14) (aa) of the Act and the assessee was entitled for exemption under Section 80-IB of the Act.
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