9911796707
TMI Blog2016 (1) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... g of the same by this common order. 2. Sh. P. Radhakrishnan, the Ld. Departmental Representative, submitted that the assessee is engaged itself in the business of clearing and forwarding agency in the sea port. The assessee is also owning and operating a Container Freight Station. The assessee claimed deduction under Section 80-IA of the Income-tax Act, 1961 (in short 'the Act') from operating Container Freight Station. According to the Ld. D.R., Container Freight Station is not an infrastructure facility as defined in Section 80-IA of the Act. Container Freight Station cannot be construed either as a "port" or "inland port". The assessee has not entered into any agreement with Government of India or any other local authority for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Container Freight Station in clause (d) of Explanation to Section 80- IA (4)(i) of the Act, the Madras High Court found that Container Freight Station is an infrastructure facility eligible for deduction under Section 80-IA of the Act. 4. We have considered the rival submissions on either side and perused the relevant material on record. Admittedly, the assessee owns and operates a Container Freight Station. The question arises for consideration is whether the Container Freight Station forms part of port or inland port within the meaning of Section 80-IA of the Act. We have carefully gone through the provisions of Section 80-IA of the Act, more particularly, sub-section (4) of Section 80-IA of the Act. Sub-section (4) of Section 80-IA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e meaning of Section 80-IA(4) of the Act. In view of this judgment of Madras High Court, this Tribunal is of the considered opinion that Container Freight Station has to be construed as inland port, hence, forms part of infrastructure facility within the meaning of Section 80-IA(4) of the Act. 5. The next contention of the Ld. D.R. is that no agreement was entered into between the assessee and Government or any local authority for establishing the infrastructure facility. 6. We have carefully gone through the provisions of Section 80- IA of the Act. Section 80-IA(4)(i)(b) clearly says that Section 80-IA of the Act applies to an enterprise, which has entered into an agreement with Central Government or a State Government or a local authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for assessment years 2003-04 and 2005-06, found that the Container Freight Station is a part of inland port, therefore, eligible for deduction under Section 80-IA of the Act. The Tribunal has not examined the contention of the Assessing Officer whether there was any agreement between the assessee and Government or any other authorities. The material available on record does not indicate any approval obtained by the assessee as in the case of A.L. Logistics Pvt. Ltd. (supra) before the Madras High Court. As found by the Tribunal in the case of A.L. Logistics Pvt. Ltd. (supra), even though no specific agreement was required, approval from Government or Government agency is required for claiming deduction under Section 80-IA of the Act. Sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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