https://www.taxtmi.com/caselaws?id=257734 The Tribunal ruled in favor of the appellant, allowing the deduction claimed under section 80IA(4)(i). It held that the Container Freight Station (CFS) qualified as an infrastructure facility based on legal precedents, despite the Assessing Officer's disallowance. Additionally, the Tribunal deemed the appellant to have effectively entered into an agreement with the Government by complying with specified conditions for setting up the CFS, thus meeting the requirements of the section. The appeal was allowed, overturning the previous decision, with the judgment issued on July 14, 2014, in Chennai. en-us Mon, 14 Jul 2014 00:00:00 +0530 Sat, 21 Mar 2015 07:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257734 The Tribunal ruled in favor of the appellant, allowing the deduction claimed under section 80IA(4)(i). It held that the Container Freight Station (CFS) qualified as an infrastructure facility based on legal precedents, despite the Assessing Officer's disallowance. Additionally, the Tribunal deemed the appellant to have effectively entered into an agreement with the Government by complying with specified conditions for setting up the CFS, thus meeting the requirements of the section. The appeal was allowed, overturning the previous decision, with the judgment issued on July 14, 2014, in Chennai. Case-Laws Income Tax Mon, 14 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257734