https://www.taxtmi.com/caselaws?id=779959 ITAT Mumbai upheld the CIT(A)'s allowance of deduction under s.80IA(4) for income from Container Freight Stations, finding the AO's disallowance improper where identical issues were settled by a coordinate Bench in earlier years and no differing facts for the year under appeal were recorded. The Tribunal noted the AO had not disputed applicability of the prior ratio and that the CBDT clarification was relevant; accordingly, the revenue's appeals for AY 2018-19 and 2020-21 were dismissed. en-us Wed, 03 Sep 2025 00:00:00 +0530 Tue, 14 Oct 2025 17:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779959 ITAT Mumbai upheld the CIT(A)'s allowance of deduction under s.80IA(4) for income from Container Freight Stations, finding the AO's disallowance improper where identical issues were settled by a coordinate Bench in earlier years and no differing facts for the year under appeal were recorded. The Tribunal noted the AO had not disputed applicability of the prior ratio and that the CBDT clarification was relevant; accordingly, the revenue's appeals for AY 2018-19 and 2020-21 were dismissed. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779959