Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of ITAT dismissed the Revenue's appeal and held that the assessee is entitled to deduction under s. 80IA(4) of the Act. The Tribunal found that the airport operators, being subject to control and monitoring by the Airports Authority of India and performing state functions pursuant to concession/OMDA arrangements, qualify as statutory authorities within the meaning of s. 80IA(4)(b). The Tribunal further held that the assessee's provision of ground-handling services constitutes the development, maintenance and operation of an infrastructure facility essential to airport functioning, bringing it within s. 80IA(4)(b) and (c). Consequently, the disallowance of the deduction was reversed and the appeal of the Revenue dismissed.
TaxTMI 
TaxTMI 
