https://www.taxtmi.com/caselaws?id=304292 The Tribunal upheld the impugned order, dismissing the Revenue's appeal and confirming the eligibility of the assessee to claim deduction under section 80IA(4) for the Container Freight Station (CFS) set up within the port area. The Tribunal emphasized that the issue had been previously settled in favor of the assessee by the Hon'ble Jurisdictional High Court and the Tribunal in earlier years, and there were no new facts to warrant a different decision. The consistent view was maintained, and the deduction was allowed for the assessee's CFS. en-us Wed, 25 Oct 2017 00:00:00 +0530 Sun, 18 Sep 2022 14:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304292 The Tribunal upheld the impugned order, dismissing the Revenue's appeal and confirming the eligibility of the assessee to claim deduction under section 80IA(4) for the Container Freight Station (CFS) set up within the port area. The Tribunal emphasized that the issue had been previously settled in favor of the assessee by the Hon'ble Jurisdictional High Court and the Tribunal in earlier years, and there were no new facts to warrant a different decision. The consistent view was maintained, and the deduction was allowed for the assessee's CFS. Case-Laws Income Tax Wed, 25 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304292