https://www.taxtmi.com/caselaws?id=329612 The High Court allowed the appeal in a case concerning the disallowance of a deduction under Section 80-IA (4) for a Container Freight Station (CFS). The court ruled in favor of the appellant, citing previous decisions supporting the appellant's position. Additionally, the court dismissed the revenue's challenge regarding the classification of the CFS as an inland port for eligibility under Section 80-IA(4) and upheld the Tribunal's decision to delete the disallowance, noting the pending challenges before the Supreme Court. The court also rejected the appellant's argument regarding the amendment to Section 80-IA(4) Explanation, citing previous decisions against the revenue. en-us Tue, 21 Jun 2016 00:00:00 +0530 Wed, 06 Jul 2016 03:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329612 The High Court allowed the appeal in a case concerning the disallowance of a deduction under Section 80-IA (4) for a Container Freight Station (CFS). The court ruled in favor of the appellant, citing previous decisions supporting the appellant's position. Additionally, the court dismissed the revenue's challenge regarding the classification of the CFS as an inland port for eligibility under Section 80-IA(4) and upheld the Tribunal's decision to delete the disallowance, noting the pending challenges before the Supreme Court. The court also rejected the appellant's argument regarding the amendment to Section 80-IA(4) Explanation, citing previous decisions against the revenue. Case-Laws Income Tax Tue, 21 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329612