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2016 (10) TMI 1367 - ITAT PUNEDeduction u/s.80IA - operating of Container Freight Station (CFS) - scope of term infrastructure facilities - HELD THAT:- As decided in own case [2012 (5) TMI 260 - DELHI HIGH COURT] held that an ICD is not a port but It Is an inland port. The case of CFS is similarly situated In the sense that both carry out similar functions. i.e.. warehousing, customs clearance and transport of goods from. Its location to the seaports and vice versa by railway or by trucks in containers. Thus, the issue is no longer res integra. Respectfully following this decision, it Is held that a CFS is an Inland port whose Income is entitled to deduction u/s 80-IA(4). Since the Ld.CIT(A) while deciding the issue in favour of the assessee has followed the decision of the Tribunal in assessee’s own case as well as various other decisions, therefore, in absence of any contrary material brought to our notice against the decision of the Tribunal in assessee’s own case, we do not find any infirmity in the order of the CIT(A) allowing the claim of deduction u/s.80IA(4). Merely because the Revenue has filed an appeal before the Hon’ble High Court, the same in our opinion cannot be a ground to take a contrary view than the view taken by the Tribunal especially in absence of any order reversing the decision of the Tribunal. Accordingly, we uphold the order of the CIT(A) and the grounds raised by the Revenue are dismissed.
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