2019 (9) TMI 1692

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..... ructure facilities - ITAT allowed deduction - HELD THAT:- The impugned order of the Tribunal allowed Respondent- Assessee s appeal, inter alia, placing reliance on the decision of the Delhi High Court in the case of Container Corporation of India Ltd. v. Asstt. Commissioner of Income Tax [ 2012 (5) TMI 260 - DELHI HIGH COURT ] and also placing reliance on the decision of this Court in the case of .....

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..... ent year 2009-10. 2. The Revenue has urged the following question of law for our consideration: "Whether on the facts and in circumstances of the case and in law, the Tribunal is right in holding that the assessee is entitled to deduction u/s 80IA of the Act, even though activities undertaken by the assessee do not fall within clause (d) of the explanation no section 80IA(4) defining the term i .....

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