https://www.taxtmi.com/caselaws?id=779230 ITAT DELHI - AT upheld the CIT(A)'s allowance of the assessee's section 80IB(11A) deduction, reversing the AO's disallowance. The tribunal held ownership of warehouses is not a prerequisite, and accepted that the assessee carried out an integrated business of handling, storage and transportation of food grains. The court found the relative revenue proportions from each activity irrelevant to eligibility and noted storage charges sometimes included handling and transport, concluding the deduction claim was properly admitted by the lower authority. en-us Tue, 21 Jan 2025 00:00:00 +0530 Mon, 29 Sep 2025 13:10:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779230 ITAT DELHI - AT upheld the CIT(A)'s allowance of the assessee's section 80IB(11A) deduction, reversing the AO's disallowance. The tribunal held ownership of warehouses is not a prerequisite, and accepted that the assessee carried out an integrated business of handling, storage and transportation of food grains. The court found the relative revenue proportions from each activity irrelevant to eligibility and noted storage charges sometimes included handling and transport, concluding the deduction claim was properly admitted by the lower authority. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779230