https://www.taxtmi.com/caselaws?id=328843 The Tribunal upheld the allowance of deduction u/s 80IA for the assessee, considering Container Freight Stations as 'infrastructure facilities' falling under the definition of 'Inland Ports.' Additionally, the Tribunal upheld the CIT(A)'s decision to delete the addition made by the Assessing Officer u/s 2(22)(e) of the Act, ruling that the advance should be treated as deemed dividend in the hands of common shareholders, not the assessee. The appeals of the Revenue and the cross objection of the assessee were dismissed. en-us Thu, 12 May 2016 00:00:00 +0530 Wed, 15 Jun 2016 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328843 The Tribunal upheld the allowance of deduction u/s 80IA for the assessee, considering Container Freight Stations as 'infrastructure facilities' falling under the definition of 'Inland Ports.' Additionally, the Tribunal upheld the CIT(A)'s decision to delete the addition made by the Assessing Officer u/s 2(22)(e) of the Act, ruling that the advance should be treated as deemed dividend in the hands of common shareholders, not the assessee. The appeals of the Revenue and the cross objection of the assessee were dismissed. Case-Laws Income Tax Thu, 12 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328843