TMI Blog2015 (7) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... ntitled to the benefit under section 80-IA of the Income-tax Act.- Decided in favour of assessee. - T. C. (Appeal) No. 497 of 2015 - - - Dated:- 23-7-2015 - R. Sudhakar And K. B. K. Vasuki, JJ. For the Petitioner : T. R. Senthil Kumar For the Respondent : -- JUDGMENT R. Sudhakar, J. 1. This Tax Case (Appeal) is filed by the Revenue as against the order of the Income-tax Appellate Tribunal raising the following substantial questions of law : 1. Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in not considering the amended provisions of section 80-IA(4), with effect from April 1, 2002, Container Freight Station is not an eligible infrastructure facility for the purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of All Cargo Global Logistics Ltd. v. Deputy CIT [2012] 18 ITR (Trib) 106 (Mumbai) [SB] ; 137 ITD 287 (Mum) allowed the appeal holding that the assessee's container freight station is an inland port for the purpose of Explanation to section 80-IA(4)(i) of the Income-tax Act. The Commissioner of Income-tax (Appeals) further held that he subsequent to the amendment, the inland ports are brought into the statutes as infrastructure facility for the purpose of section 80- IA(4)(i) of the Income-tax Act. The Commissioner of Income-tax (Appeals) also noted that the Ministry of Commerce and Industry, Government of India, vide its office Memorandum dated May 21, 2009 addressed to the Central Board of Direct Taxes, clarified that the ICDs and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d allowed the case of the assessee in its favour following the decision of the Tribunal's Special Bench cited supra. The decisions relied by the assessee men tioned hereinbelow also support the case of the assessee, viz. ; (i) Special Bench in the case of All Cargo Global Logistics Ltd. v. Deputy CIT [2012] 18 ITR (Trib) 106 (Mumbai) [SB] ; 137 ITD 287 (Mum) [SB]. (ii) Continental Warehousing Corporation (Nhava Seva) Ltd. v. Asst. CIT (Order dated August 31, 2012 in I. T. A. No. 7055/Mum/2011). (iii) The hon'ble Delhi High Court in the case of Container Cor poration of India Ltd. (CCI) v. Asst. CIT [2012] 346 ITR 104 (Delhi). (iv) United Liner Agencies of India (Private) Ltd. v. Joint CIT (OSD) Mumbai ITAT Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... area attached to the port. As the work relating to customs is performed at these inland container depots/container freight stations, it would fall under the provision of section 80-IA(4)(i) Explanation (d) of the Income-tax Act. The plea of Mr. T. Ravikumar, learned standing counsel appearing for the Revenue that any other public facility on similar nature has been omitted with effect from April 1, 2002 will not make the case any different in view of the decision of the Delhi High Court (supra), which holds that CFS is part of an inland port and there is no specific exclusion of CFS in clause (d) of Explanation to section 80-IA(4)(i). Therefore, on fact when it has been found by the Tribunal that CFS is an infrastructure facility, we have n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
