https://www.taxtmi.com/caselaws?id=445968 The ITAT Delhi ruled in favor of the assessee company regarding Section 80IA deduction for cargo handling facilities at an airport. The tribunal held that cargo handling services are integral to airport operations and fall within the infrastructure facility definition under Section 80IA. The AO erred in restrictively interpreting airport facilities as isolated structures, when airport functionality encompasses all supplemental services including cargo handling, ground handling, and passenger services. The tribunal confirmed the assessee, being an Indian incorporated company owning the infrastructure facility, satisfied eligibility conditions. Additionally, regarding TDS provisions under Section 194C on concession fees, the tribunal ruled no disallowance was required under Section 40(a)(ia) for year-end provisions as no actual debt accrued to the payee. en-us Wed, 01 Nov 2023 00:00:00 +0530 Wed, 22 Nov 2023 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445968 The ITAT Delhi ruled in favor of the assessee company regarding Section 80IA deduction for cargo handling facilities at an airport. The tribunal held that cargo handling services are integral to airport operations and fall within the infrastructure facility definition under Section 80IA. The AO erred in restrictively interpreting airport facilities as isolated structures, when airport functionality encompasses all supplemental services including cargo handling, ground handling, and passenger services. The tribunal confirmed the assessee, being an Indian incorporated company owning the infrastructure facility, satisfied eligibility conditions. Additionally, regarding TDS provisions under Section 194C on concession fees, the tribunal ruled no disallowance was required under Section 40(a)(ia) for year-end provisions as no actual debt accrued to the payee. Case-Laws Income Tax Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445968