TMI Blog2022 (9) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of Container Freight Station. Thus, the ground raised by the Revenue is dismissed. - ITA No.954/PUN/2018 - - - Dated:- 21-7-2022 - Shri Inturi Rama Rao, Accountant Member And Shri S.S. Viswanethra Ravi, Judicial Member For the Assessee : Shri Fenil Bhatt For the Revenue : Shri Abhinay Kumbhar ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the Revenue against the order dated 05-01-2018 passed by the Commissioner of Income Tax (Appeals)-2, Pune [ CIT(A) ] for assessment year 2014-15. 2. The only issue is to be decided is as to whether the CIT(A) justified in allowing deduction u/s. 80IA(4) of the Act in respect of Container Freight Station (CFS). 3. At the outset, we note that this issue is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed the deduction claimed by the assessee as if did not fulfill the required conditions. Further, he vehemently argued that the CIT(A) erred in allowing the deduction u/s. 80IA(4) of the Act even the activities undertaken by the assessee do not fall within clause (d) of the Explanation to section 80IA(4) of the Act which defines the term Infrastructure facilities . Further, he argued that the CIT(A) failed to take cognizance of the fact that the assessee has not entered into an agreement with the Central Govt./State Govt./Local Authority or any other statutory body for developing or operating and maintaining a new infrastructure facility. He submits finally that the CIT(A) erred in observing the fact that the Jawaharlal Nehru Port Trus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ld. AR and drew our attention to Para No. 22 and argued that the Hon ble Supreme Court decided the issue based on letter of CBEC dated 24-04-2007 and Ministry of Commerce and Industries letter dated 25-05-2009 that Inland Container Depots are Inland Ports. Both the notification and communication are not binding on the CBDT to decide whether ICDs can be termed as Inland Ports within the meaning of section 80IA of the Act. The CBDT has issued Instruction through File No. 178/42/2010-ITA-I dated 06-01-2011 that the Inland Container Depots (ICDs) and Container Freight Stations (CFS) are not Ports for the purpose of section 80IA(4)(i) of the Act. He concludes that apparently, the contrary view of Instruction of CBDT has not been mentioned spe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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