https://www.taxtmi.com/caselaws?id=221218 The High Court upheld the Tribunal's decision, ruling in favor of the assessee and against the Revenue, clarifying that the business of cold storage alone qualifies for deduction under Section 80IB (11) without the mandatory requirement of transportation facilities. The term "cold chain facility" was interpreted disjunctively, emphasizing legislative intent and established legal principles. en-us Wed, 10 Aug 2011 00:00:00 +0530 Fri, 01 Mar 2013 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221218 The High Court upheld the Tribunal's decision, ruling in favor of the assessee and against the Revenue, clarifying that the business of cold storage alone qualifies for deduction under Section 80IB (11) without the mandatory requirement of transportation facilities. The term "cold chain facility" was interpreted disjunctively, emphasizing legislative intent and established legal principles. Case-Laws Income Tax Wed, 10 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221218