https://www.taxtmi.com/caselaws?id=789181 Airport-related ground handling and cargo handling services were treated as part of an infrastructure facility for deduction under section 80IA, because airport operations are not confined to the runway alone and include incidental and supplemental functions essential to the facility. The assessee was therefore entitled to the deduction on its airport-related operations. The first proviso to section 80IA(4) was held inapplicable, as there was no material showing that the claim exceeded the statutory period or other conditions covered by the proviso. The Revenue's challenge failed and the additions were not sustained. en-us Thu, 26 Feb 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789181 Airport-related ground handling and cargo handling services were treated as part of an infrastructure facility for deduction under section 80IA, because airport operations are not confined to the runway alone and include incidental and supplemental functions essential to the facility. The assessee was therefore entitled to the deduction on its airport-related operations. The first proviso to section 80IA(4) was held inapplicable, as there was no material showing that the claim exceeded the statutory period or other conditions covered by the proviso. The Revenue's challenge failed and the additions were not sustained. Case-Laws Income Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789181