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2022 (2) TMI 579 - AT - Income TaxDeduction u/s. 80IA(4) - Assessee claimed that the activities of operating the Container Freight Station qualifies as a Port which is one of the infrastructure facilities for the purpose of section 80IA - HELD THAT:- Hon’ble High Court of Bombay in assessee’s own case for A.Y. 2008-09 [2015 (5) TMI 656 - BOMBAY HIGH COURT] discussed the issue in detail confirmed the order of Tribunal in holding that the Container Freight Station (CFS) is infrastructure facility eligible for deduction under Subsection (4) of Section 80IA. Thus we held that the assessee is eligible for claim of deduction u/s. 80IA(4) of the Act in terms of decision of Hon’ble High Court of Bombay in assessee’s own case - Decided in favour of assessee.
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