2019 (11) TMI 1483

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..... the said Section? - HELD THAT:- Substantial question of law raised in this case have already been answered against the revenue by the Division Bench of this court in a similar case in The Commissioner of Income Tax, Chennai Vs. A.L.Logistics Pvt. Ltd. [ 2015 (1) TMI 401 - MADRAS HIGH COURT] and the Review Petition filed against the above judgment was also dismissed by the Hon'ble Supreme Co .....

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..... 2010-11 to 2011-12 were challenged before the Tribunal by the Revenue. The Appellate Tribunal rejected the contention of the Revenue and dismissed the same. Against the order of the Appellate Tribunal only, present appeals have been filed. 3.These appeals were admitted on 27.03.2018 on the following substantial question of law : Whether Container Freight Station (CFS) is part of Inland Por .....

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