2019 (8) TMI 1548

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ndent-assessee by the decision of this Court in Commissioner of Income-tax-II, Thane v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015 (5) TMI 656 - BOMBAY HIGH COURT] and by Apex Court in the case of Commissioner of Income Tax, Delhi-1 v. Container Corporation of India Ltd. [2018 (5) TMI 359 - SUPREME COURT]. No substantial question of law. - Income Tax Appeal No. 952 Of 2017 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not fall within Clause (d) of the Explanation to section 80IA(4) defining the term Infrastructure facility? 3. It is an agreed position between the parties that the issue herein stands concluded against the Revenue and in favour of the Respondent-assessee by the decision of this Court in Commissioner of Income-tax-II, Thane v. Continental Warehousing Corporation (Nhava Sheva) Ltd. - [2015] 68 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X