TMI Blog2019 (6) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... rivers or canals - HELD THAT:- Identical question came up for consideration before this Court [ 2018 (4) TMI 749 - BOMBAY HIGH COURT] Container Freight Station (CFS) run by the respondent-assessee is eligible for deduction under Section 80IA of the Act as an infrastructure facility - Decided in favour of assessee. - INCOME TAX APPEAL NO. 465 OF 2017 - - - Dated:- 10-6-2019 - AKIL KURESHI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... freight station is not included in inland ports as ports on rivers or canals? 3. Learned counsel for the respondent assessee pointed out that identical question came up for consideration before this Court in Income Tax Appeal No. 613 of 2015 and connected appeal in case of this very assessee. By detailed judgment dated 11.4.2018, the Court dismissed the Revenue s appeal making follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said two decisions of the Tribunal, before this Court, the Revenue's Appeal be allowed, was not accepted by the Tribunal. In the meantime, the above two Tribunal decisions in case of All Cargo Global Logistics Ltd. (supra) and Continental Warehousing Corporation (Nhava Sheva) (supra) have been upheld by this Court in Commissioner of Income-Tax v. 1. Continental Warehousing Corporation (Nhava ..... X X X X Extracts X X X X X X X X Extracts X X X X
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