https://www.taxtmi.com/caselaws?id=361684 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeals. The Tribunal found that the assessee met the requirements of section 80IA despite not having a direct agreement with the government, as their agreement with GHIAL sufficed. Additionally, the Tribunal determined that the leased cargo facility qualified as an infrastructure facility under section 80IA(4), allowing the assessee to claim the deduction. Consequently, the Revenue's appeals for AY 2013-14 and 2014-15 were dismissed, affirming the assessee's eligibility for the deduction under section 80IA. en-us Fri, 08 Jun 2018 00:00:00 +0530 Mon, 11 Jun 2018 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361684 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeals. The Tribunal found that the assessee met the requirements of section 80IA despite not having a direct agreement with the government, as their agreement with GHIAL sufficed. Additionally, the Tribunal determined that the leased cargo facility qualified as an infrastructure facility under section 80IA(4), allowing the assessee to claim the deduction. Consequently, the Revenue's appeals for AY 2013-14 and 2014-15 were dismissed, affirming the assessee's eligibility for the deduction under section 80IA. Case-Laws Income Tax Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361684