TMI Blog2016 (4) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... e is eligible for deduction under Section 80IA of the Act as an infrastructure facility - Decided in favour of assessee. - ITA No. 5849/Mum/2014 - - - Dated:- 27-4-2016 - SHRI R.C. SHARMA, AM And SHRI PAWAN SINGH, JM For the Appellant : Shri Javed Akhtar For the Respondent : Shri Satish R. Mody ORDER PER R.C. SHARMA (A.M): This is an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Ld. AR placed on record order of the Tribunal in assessee s own case for the assessment year 2008-09 and 2009-10 dated 21-8-2014, wherein similar claim u/s.80IA(4) was allowed by the Tribunal after having following observation :- 4. We have considered the rival arguments made by both the sides, perused the orders of the Assessing Officer and the CIT(A) and the Paper Book fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Hon ble High Court. 4.1 The Ld. Counsel for the assessee filed the decision of the Hon ble Delhi High Court in the case of Container Corporation of India Ltd. Vs. ACIT reported in 346 ITR 140 and submitted that the Hon ble High Court in the above decision has held that the income of ICDs is eligible for deduction u/s.80IA(4)(i) of the I.T. Act. He also relied on the decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A) and the ground raised by the Revenue is dismissed. 6. We had carefully gone through the order of the Tribunal in assessee s own case and found that the issue is covered in favour of the assessee by the decision of Tribunal in the case of Continental Warehousing Corporation (Nhave Sheva) Ltd.ITA No.7055/Mum/2011, dated 31-8-2012 and the decision of Hon ble Delhi High Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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