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TMI Blog2018 (4) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... me-Tax Appeals (CIT (A)). This by following the decisions of the Special Bench of the Tribunal in M/s. All Cargo Global Logistics Ltd. Vs. DCIT (2012 (7) TMI 222 - ITAT MUMBAI(SB)) And the decision of the Regular Bench of the Tribunal in the case of Continental Warehousing Corporation (Nhava Sheva) Vs. ACIT (2012 (8) TMI 893 - ITAT MUMBAI). - Decided in favour of assessee. - Income Tax Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustified in allowing the claim of deduction under Section 80IA of the Act made by the assessee ? 3. The impugned order of the Tribunal dismissed the Revenue's Appeal before it by holding that the Container Freight Station (CFS) run by the respondent-assessee is eligible for deduction under Section 80IA of the Act as an infrastructure facility. Thus, upholding the view of the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Income- Tax v. 1. Continental Warehousing Corporation (Nhava Sheva) Ltd. and anr. [2015] 374 ITR 645 (Bom) while dismissing the Revenue's Appeal. This issue therefore stands concluded in favour of the respondent-assessee. 4. Notwithstanding the above, Mr. Chhotaray, the Learned Counsel appearing for the Revenue submits that the decision of this Court in Continental Wareh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rification dated 6th January, 2011. Further, we point out to him that the decision of the Co-ordinate Benches of this Court is binding upon us and any grievance which the Revenue has inrespect of Continental Warehousing Corporation (Nhava Sheva) (supra) is to challenge it before the Apex Court. Inspite of the aforesaid fact being pointed out to Mr. Chhotaray, Learned Counsel appearing for the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of Co- ordinate Bench of the Court and take up scarce judicial time. The Advocate must bear in mind that this is a Court of law and not an University/College debating Society, where debates are held for academic stimulation. We deal with real life disputes and decide them in accordance with the Rule of Law, of which an important limb is uniformity of application of law. This on the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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