TMI Blog2020 (10) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... d to hold ICDs as Inland Ports. Unless shown otherwise, it cannot be held that the term Inland Ports' is used differently under Section 80-IA. All these facts taken together clear the position beyond any doubt that the ICDs are Inland Ports and subject to the provisions of the Section and deduction can be claimed for the income earned out of these Depots. Actual computation is to be made in accordance with the different Notifications issued by the Customs department with regard to different ICDs located at different places. - Decided against revenue. - Tax Case Appeal Nos. 360 and 361 of 2020 and C. M. P. No. 11414 of 2020 - - - Dated:- 15-10-2020 - THE HONOURABLE Mr.JUSTICE T.S.SIVAGNANAM And THE HONOURABLE Mrs.JUSTICE V.BHAVAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of April, 1995, a mandatory condition as per section 801A(4)(C), but only an extension of an already existing Container Freight Station which was functional from 1993 itself? 4. Whether the Tribunal is right in allowing the claim of assessee relying on CBDT Circular No.10/2005 dated 16.12.2005 even though the said circular only says that structures at the ports for storage, loading and unloading etc., will be included in the definition of 'port' but it nowhere treated it as a deemed agreement with government and thus misconstrued the content of the circular? 3. We have heard Mr.J.Narayanasamy, learned senior standing counsel for the appellant / revenue and Mr.Vikaram Vijayaraghavan, learned counsel for M/s Subbaraya A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed by the Hon'ble Supreme Court. 5. Since the present Appeal is covered by the above judgment, the present Appeals are dismissed. No costs. Consequently, connected Miscellaneous Petitions are closed. 5. The above decision would fully apply to the facts and circumstances of the appeals on hand, because the Tribunal in the impugned order followed the decision of the assessee's own case for the earlier assessment years, namely, 2010-2011 and 2011-2012, which were the subject matter on appeals before the Division Bench in TCA Nos.105 and 106 of 2018. 6. Further, it is beneficial to take note of the decision of the Hon'ble Supreme Court reported in [2018] 404 ITR 0397 (SC) [Commissioner of Income Tax Vs. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Finance Act, 2001 which came into force on 01.04.2002 and exemption for the period of 10 years cannot be curtailed or denied by any subsequent amendment regarding the eligibility conditions under the period is modified or specific provision is made that the benefit from 01.04.2002 onwards shall only be claimed by the existing eligible units if they fulfill the new conditions. 22. The term Inland Port' has been defined nowhere. But the Notification that has been issued by the Central Board of Excise Customs (CBEC) dated 24.04.2007 in terms holds that considering the nature of work carried out at these ICDs they can be termed as Inland Ports. Further, the communication dated 25.05.2009 issued on behalf of the Ministry of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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