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of <h1>Bombay HC upholds deduction under section 80IA for Assessment Year 2011-12.</h1> <h3>Pr. Commissioner of Income Tax Versus M/s. Ameya Logistics Pvt. Ltd.</h3> The Bombay HC dismissed an appeal challenging an order related to the Income Tax Act for Assessment Year 2011-12. The court upheld the assessee's ... Entitlement for deduction u/s 80IA - activities undertaken by the assessee do not fall within Clause (d) of the Explanation to section 80IA(4) defining the term Infrastructure 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. [2018 (5) TMI 359 - SUPREME COURT]. No substantial question of law. The Bombay High Court dismissed an appeal challenging an order related to the Income Tax Act for Assessment Year 2011-12. The court upheld that the assessee is entitled to deduction under section 80IA, as per precedent cases, and rejected the question of law proposed by the Revenue.
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