https://www.taxtmi.com/caselaws?id=269157 The Tribunal dismissed the Revenue's appeals, affirming the Commissioner (Appeals)'s decisions. It upheld the assessee's eligibility for deduction under section 80IA(4) for developing a Container Freight Station (CFS) and the deletion of the disallowance of interest expenditure claimed under section 36(1)(iii). The Tribunal emphasized the principles of consistency in tax assessments and proper interpretation of agreements and statutory provisions in its judgment. en-us Fri, 20 Nov 2015 00:00:00 +0530 Tue, 08 Dec 2015 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269157 The Tribunal dismissed the Revenue's appeals, affirming the Commissioner (Appeals)'s decisions. It upheld the assessee's eligibility for deduction under section 80IA(4) for developing a Container Freight Station (CFS) and the deletion of the disallowance of interest expenditure claimed under section 36(1)(iii). The Tribunal emphasized the principles of consistency in tax assessments and proper interpretation of agreements and statutory provisions in its judgment. Case-Laws Income Tax Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269157