https://www.taxtmi.com/caselaws?id=333477 For section 80IA(4) purposes, an airport cargo terminal operated and maintained by an assessee was treated as an eligible infrastructure facility because it formed an integral part of the airport and fell within the statutory description of infrastructure facility. The benefit was also available where the assessee derived operating rights through an approved concession structure, as a separate and independent agreement with the Central Government, State Government, local authority or statutory body was not necessary if the statutory conditions were otherwise satisfied. The article concludes that such an enterprise can qualify for deduction where it operates under an authorised concession arrangement. en-us Thu, 06 Oct 2016 00:00:00 +0530 Fri, 14 Oct 2016 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333477 For section 80IA(4) purposes, an airport cargo terminal operated and maintained by an assessee was treated as an eligible infrastructure facility because it formed an integral part of the airport and fell within the statutory description of infrastructure facility. The benefit was also available where the assessee derived operating rights through an approved concession structure, as a separate and independent agreement with the Central Government, State Government, local authority or statutory body was not necessary if the statutory conditions were otherwise satisfied. The article concludes that such an enterprise can qualify for deduction where it operates under an authorised concession arrangement. Case-Laws Income Tax Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333477