https://www.taxtmi.com/caselaws?id=255202 The Tribunal and High Court upheld the assessee's claim for deduction under Section 80IA(4) of the Income Tax Act, determining that the Container Freight Station (CFS) at Haldia qualified as an infrastructure facility. The courts found that the assessee's role in developing and maintaining the CFS met the statutory requirements, despite the Revenue's argument against the eligibility based on an amendment to the Act. The decision was supported by precedents and authoritative interpretations, leading to the dismissal of the Revenue's appeal. en-us Tue, 23 Dec 2014 00:00:00 +0530 Tue, 11 Aug 2015 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255202 The Tribunal and High Court upheld the assessee's claim for deduction under Section 80IA(4) of the Income Tax Act, determining that the Container Freight Station (CFS) at Haldia qualified as an infrastructure facility. The courts found that the assessee's role in developing and maintaining the CFS met the statutory requirements, despite the Revenue's argument against the eligibility based on an amendment to the Act. The decision was supported by precedents and authoritative interpretations, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Tue, 23 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255202