https://www.taxtmi.com/caselaws?id=353266 The ITAT upheld the CIT(A)'s decision, allowing the assessee's claim for deduction under section 80IA(4) of the Income Tax Act. The tribunal determined that the Container Freight Station (CFS) operated by the assessee qualified as an "infrastructure facility" based on relevant circulars and approvals, despite objections from the Assessing Officer regarding location and agreement criteria. Compliance with conditions specified in CBDT circulars was found satisfactory, leading to the dismissal of the revenue's appeal and affirmation of the deduction claim. en-us Wed, 11 Oct 2017 00:00:00 +0530 Mon, 01 Jan 2018 06:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353266 The ITAT upheld the CIT(A)'s decision, allowing the assessee's claim for deduction under section 80IA(4) of the Income Tax Act. The tribunal determined that the Container Freight Station (CFS) operated by the assessee qualified as an "infrastructure facility" based on relevant circulars and approvals, despite objections from the Assessing Officer regarding location and agreement criteria. Compliance with conditions specified in CBDT circulars was found satisfactory, leading to the dismissal of the revenue's appeal and affirmation of the deduction claim. Case-Laws Income Tax Wed, 11 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353266