2019 (10) TMI 1312

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..... frastructure facility - HELD THAT:- Issue herein stands concluded against the Revenue and in favour of the Respondent-assessee by the decision of this Court in Commissioner of Income-tax-II, Thane v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015 (5) TMI 656 - BOMBAY HIGH COURT] and by Apex Court in the case of Commissioner of Income Tax, Delhi-1 v. Container Corporation of India Ltd .....

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..... he Explanation to section 80IA(4) defining the term Infrastructure facility ? 3. It is an undisputed position that the issue herein stands concluded against the Revenue and in favour of the Respondentassessee by the decision of this Court in Commissioner of Income-taxII, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 68 taxmann.com 78 (Bom) and by Apex Court in the case o .....

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