https://www.taxtmi.com/caselaws?id=781167 Ground handling operations at airports were treated as integral to airport infrastructure because they supported passenger movement, aircraft servicing, baggage handling and loading functions, and were carried on with operational responsibility under airport concession arrangements; on that basis, the activity was regarded as developing, operating or maintaining an infrastructure facility for section 80IA(4). Agreements with airport concessionaires were also held to satisfy the statutory requirement of an arrangement with a government or statutory body where the concessionaire functioned under the authority of the Airports Authority of India, a statutory body, and the substantive control remained statutory in character. The deduction claim was therefore sustained. en-us Wed, 24 Sep 2025 00:00:00 +0530 Wed, 12 Nov 2025 08:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781167 Ground handling operations at airports were treated as integral to airport infrastructure because they supported passenger movement, aircraft servicing, baggage handling and loading functions, and were carried on with operational responsibility under airport concession arrangements; on that basis, the activity was regarded as developing, operating or maintaining an infrastructure facility for section 80IA(4). Agreements with airport concessionaires were also held to satisfy the statutory requirement of an arrangement with a government or statutory body where the concessionaire functioned under the authority of the Airports Authority of India, a statutory body, and the substantive control remained statutory in character. The deduction claim was therefore sustained. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781167