TMI Blog2015 (3) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... aid down by the Government. In such circumstances there is no need to insist for the specific execution of agreements. The co-ordinate bench of the Tribunal in the case of United Liner Agencies of India (Private) Ltd., Vs. Joint CIT (2013 (9) TMI 302 - ITAT MUMBAI), has taken a similar view, Where no specific agreement with the State Government was entered into but from the approvals granted to the assessee it was inferred that assessee should be deemed to have entered into an agreement with the State Government. Thus, we are of the considered view that the assessee has complied with all the provisions of section 80IA(4)(i) and is eligible to claim deduction under the said section. - Decided in favour of assessee. - I.T.A. No. 469/Mds/2014 - - - Dated:- 14-7-2014 - Dr. O.K. NARAYANAN AND SHRI VIKAS AWASTHY, JJ. For The Appellant : Mr. K.Balasubramanian, Adv. For The Respondent : Mr. Hari Rao, JCIT ORDER PER VIKAS AWASTHY, J.M: The appeal has been filed by the assessee against the order of the Commissioner of Income Tax, Appeals(Central)-I, Chennai dated 18-12-2013 relevant to the Assessment Year (AY) 2009-10. 2. The assessee filed its return of income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of All Cargo Global Logistics Ltd., Vs. DCIT reported as 18 ITR (Trib) 106 (Mum) (SB). On the issue of agreement with the Government or any Statutory Body for being eligible to claim deduction u/s.80IA(4)(i), the ld.Counsel submitted that the Ministry of Commerce and Industry vide letter dt.27-05-2003 approved the proposal of the assessee for setting up of CFS at Haldia. According to the approval letter, the assessee was required to execute necessary bond and guarantees to carry out its services. The assessee duly complied with all the terms and conditions mentioned in the said letter from the Department of Commerce, Infrastructure Division, Ministry of Commerce and Industry. It was thereafter, the assessee was notified vide public notice dt.10-11-2003 as CFS and was allowed to provide services to all importers/exporters and clearing agents etc., as custodian of the containers at Haldia Port. The ld.Counsel for the assessee placed on record a copy of letter dt.27-05-2003, as well as public notices dt.10-11-2003. The Ld.Counsel further submitted that since the assessee had accepted the terms and conditions notified in the communication from the Ministry of Commerce and Industry a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oll road, a bridge or a rail system; (b) a highway project including housing or other activities being an integral part of the highway project; (c) a water supply project, water treatment system, irrigation project, sanitation and sewerage system or solid waste management system; (d) a port, airport, inland waterway [inland port or navigational channel in the sea] . 6. A perusal of explanation defining infrastructure facility shows that clause (d) includes inland port. The Hon ble Delhi High Court in the case of Container Corporation of India Ltd., Vs. ACIT (supra) has held that an inland container depot is actually an inland port and the CFSs are part of the port. The Hon'ble High Court in the aforesaid case also referred to the communication from Department of Revenue, Central Board of Excise and Customs, Ministry of Finance wherein clarification regarding inland port was given. It was clarified: Container Freight Stations (CFSs) are customs area attached to a port. The work related to customs is performed at these inland container depots/Container freight stations. Accordingly, inland container depots and Container freight stations (i.e., customs area p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of other terms and conditions as stated in the letter. The ld.Counsel for the assessee has placed on record letter dt.27-05-2003 from the Ministry of Commerce and Industry permitting the assessee to set up CFS at Haldia. The contents of the letter are reproduced herein below: No.16/6/2003-Infra-I Government of India Ministry of Commerce Industry Deptt.of Commerce Infrastructure Division ****** UdyogBhawan, New Delhi, Dated the 27th May,2003. To The Director, M/s A L Logistics Pvt. Ltd., Chennai. Subject: Setting up of an CFS at Haldia. Sir, I am directed to refer to your application dated 8.2.2003 on the above subject and to say that the Government has approved your proposal for setting up of an Container Freight Station at Haldia for handling import and export cargo. The approval is subject to the following terms and conditions:- a) The Letter of Intent holder shall take adequate steps to create proper infrastructure keeping in view the indicative norms given in Parts A B of the Guidelines for setting up Inland container Depots / Container Freight Stations (ICDs/CFs) within a period of one year from the date of issue of this letter ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
