2018 (7) TMI 2244 - SC - Income Tax

Entitlement to claim the benefit of Section 80-IA - whether the Inland Container Depots (ICDs) under the control of the Respondent, during the relevant period, qualified for deduction under Section 80-IA(4)? - whether activities undertaken by the assessee do not fall within clause (d) of the Explanation to Section 80IA(4) defining the term infrastructure facilities? - HELD THAT - This special leave petition is disposed of in the light of our order dated 24th April, 2018 passed in the case of Commissioner of Income Tax Delhi-I v. M/s. Container Corporation of India Limited 2018 (5) TMI 359 - SUPREME COURT and connected matters. Pending application, if any, stands disposed of.

Summary

The Supreme Court of India in 2018 (7) TMI 2244 case, with Justices Mr. Abhay Manohar Sapre and Mr. Uday Umesh Lalit, condoned delay and disposed of a special leave petition based on an earlier order related to Commissioner of Income Tax Delhi-I v. M/s. Container Corporation of India Limited Civil Appeal No.8900 of 2012 and connected matters. Any pending application was also disposed of.