https://www.taxtmi.com/caselaws?id=221217 The court interpreted the term 'cold chain facility' under Section 80-IB (14) (aa) of the Income Tax Act, 1961, ruling that providing refrigerated storage facilities alone does not qualify. The appellant's business activities fell within this definition, entitling them to the exemption under Section 80-IB. The court upheld the Commissioner's decision to allow the deduction, emphasizing that the activities met the criteria for a 'cold chain facility.' Additionally, the court dismissed the appellant's argument against reliance on earlier tribunal orders, affirming the assessee's entitlement to the deduction under the Act. en-us Wed, 02 Jan 2013 00:00:00 +0530 Fri, 01 Mar 2013 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221217 The court interpreted the term 'cold chain facility' under Section 80-IB (14) (aa) of the Income Tax Act, 1961, ruling that providing refrigerated storage facilities alone does not qualify. The appellant's business activities fell within this definition, entitling them to the exemption under Section 80-IB. The court upheld the Commissioner's decision to allow the deduction, emphasizing that the activities met the criteria for a 'cold chain facility.' Additionally, the court dismissed the appellant's argument against reliance on earlier tribunal orders, affirming the assessee's entitlement to the deduction under the Act. Case-Laws Income Tax Wed, 02 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221217