https://www.taxtmi.com/caselaws?id=278633 Deduction under section 80IB(11A) is confined to profits attributable to eligible warehouses or units engaged in the integrated handling, storage and transportation of food grains, and applies only to units commenced on or after 1 April 2001, with unit-wise verification required. An ICD/CFS functionally connected with port operations can qualify as an infrastructure facility for deduction under section 80IA(4). Additions for welfare fund contribution, alleged understatement of warehousing charges, insurance-related differences and prior period expenses do not survive where the liability or income has already crystallised or been properly offered in the relevant year. en-us Mon, 09 May 2016 00:00:00 +0530 Fri, 15 Feb 2019 08:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278633 Deduction under section 80IB(11A) is confined to profits attributable to eligible warehouses or units engaged in the integrated handling, storage and transportation of food grains, and applies only to units commenced on or after 1 April 2001, with unit-wise verification required. An ICD/CFS functionally connected with port operations can qualify as an infrastructure facility for deduction under section 80IA(4). Additions for welfare fund contribution, alleged understatement of warehousing charges, insurance-related differences and prior period expenses do not survive where the liability or income has already crystallised or been properly offered in the relevant year. Case-Laws Income Tax Mon, 09 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278633