9911796707
TMI Blog2016 (4) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 (8) TMI 975 - ITAT PUNE] Container Freight Station (CFS) run by the respondent-assessee is eligible for deduction under Section 80IA of the Act as an infrastructure facility - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in assessee's own case for the assessment year 2008-09 and 2009-10 dated 21-8-2014, wherein similar claim u/s.80IA(4) was allowed by the Tribunal after having following observation :- 4. We have considered the rival arguments made by both the sides, perused the orders of the Assessing Officer and the CIT(A) and the Paper Book filed on behalf of the assessee. We have also considered th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the assessee filed the decision of the Hon'ble Delhi High Court in the case of Container Corporation of India Ltd. Vs. ACIT reported in 346 ITR 140 and submitted that the Hon'ble High Court in the above decision has held that the income of ICDs is eligible for deduction u/s.80IA(4)(i) of the I.T. Act. He also relied on the decision of the Mumbai Bench of the Tribunal in the case of United Liner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We had carefully gone through the order of the Tribunal in assessee's own case and found that the issue is covered in favour of the assessee by the decision of Tribunal in the case of Continental Warehousing Corporation (Nhave Sheva) Ltd.ITA No.7055/Mum/2011, dated 31-8-2012 and the decision of Hon'ble Delhi High Court in the case of Container Corporation of India ltd., 346 ITR 140, respectfully ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
