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2018 (4) TMI 749 - HC - Income TaxClaim of deduction u/s 80IA - Held that:- Container Freight Station (CFS) run by the respondent-assessee is eligible for deduction under Section 80IA of the Act as an infrastructure facility. Thus, upholding the view of the Commissioner of Income-Tax Appeals (CIT (A)). This by following the decisions of the Special Bench of the Tribunal in M/s. All Cargo Global Logistics Ltd. Vs. DCIT (2012 (7) TMI 222 - ITAT MUMBAI(SB)) And the decision of the Regular Bench of the Tribunal in the case of Continental Warehousing Corporation (Nhava Sheva) Vs. ACIT (2012 (8) TMI 893 - ITAT MUMBAI). - Decided in favour of assessee.
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