https://www.taxtmi.com/caselaws?id=400188 The Court dismissed the appeal on the basis of precedent set by a previous judgment, stating that the present appeal is covered by the earlier decision. The eligibility for deduction under Section 80IA(4) without a government agreement was also denied based on a similar case ruling. The Court aligned with the assessee's previous case on eligibility for deduction for an existing infrastructure facility, emphasizing the importance of Inland Container Depots (ICDs). The interpretation of CBDT Circular No.10/2005 supported the classification of ICDs as Inland Ports for deduction claims, leading to the dismissal of the Tax Case Appeals against the Revenue. en-us Thu, 15 Oct 2020 00:00:00 +0530 Fri, 30 Oct 2020 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400188 The Court dismissed the appeal on the basis of precedent set by a previous judgment, stating that the present appeal is covered by the earlier decision. The eligibility for deduction under Section 80IA(4) without a government agreement was also denied based on a similar case ruling. The Court aligned with the assessee's previous case on eligibility for deduction for an existing infrastructure facility, emphasizing the importance of Inland Container Depots (ICDs). The interpretation of CBDT Circular No.10/2005 supported the classification of ICDs as Inland Ports for deduction claims, leading to the dismissal of the Tax Case Appeals against the Revenue. Case-Laws Income Tax Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400188