https://www.taxtmi.com/caselaws?id=291159 The High Court of Madras dismissed the Revenue's appeals against the order of the Income Tax Appellate Tribunal for the Assessment years 2010-11 & 2011-12. The Court held that a Container Freight Station (CFS) is considered part of an Inland Port and qualifies as an infrastructure facility for deduction under Section 80IA (A) (i) of the Income Tax Act, 1961, based on a previous judgment and the dismissal of a Review Petition by the Supreme Court in a similar case. The appeals were deemed covered by the earlier decision, leading to their dismissal without costs. en-us Tue, 19 Nov 2019 00:00:00 +0530 Fri, 30 Oct 2020 10:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291159 The High Court of Madras dismissed the Revenue's appeals against the order of the Income Tax Appellate Tribunal for the Assessment years 2010-11 & 2011-12. The Court held that a Container Freight Station (CFS) is considered part of an Inland Port and qualifies as an infrastructure facility for deduction under Section 80IA (A) (i) of the Income Tax Act, 1961, based on a previous judgment and the dismissal of a Review Petition by the Supreme Court in a similar case. The appeals were deemed covered by the earlier decision, leading to their dismissal without costs. Case-Laws Income Tax Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291159