TMI Blog2019 (9) TMI 1692X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee s appeal, inter alia, placing reliance on the decision of the Delhi High Court in the case of Container Corporation of India Ltd. v. Asstt. Commissioner of Income Tax [ 2012 (5) TMI 260 - DELHI HIGH COURT ] and also placing reliance on the decision of this Court in the case of C.I.T. v. Continental Warehousing Corporation [ 2015 (5) TMI 656 - BOMBAY HIGH COURT ] Appellant very fairly s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue has urged the following question of law for our consideration: Whether on the facts and in circumstances of the case and in law, the Tribunal is right in holding that the assessee is entitled to deduction u/s 80IA of the Act, even though activities undertaken by the assessee do not fall within clause (d) of the explanation no section 80IA(4) defining the term infrastructure facilities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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