TaxTMI 
TaxTMI 
2015 (7) TMI 1099
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....ith effect from April 1, 2002, Container Freight Station is not an eligible infrastructure facility for the purpose of deduction under section 80-IA(4) ? 2. Whether under the facts and circumstances of the case, the Income-tax Appellate Tribunal was right in following Delhi High Court judgment in the case of Container Corporation of India Ltd. v. Asst. CIT [2012] 346 ITR 140 (Delhi) which has not been accepted by the Department and SLP Civil No. 20901 of 2012 is pending before the apex court ?" 2. The assessment in this case relates to the assessment year 2009-10. The assessee is a private limited company engaged in the business relating to shipping, namely, clearing and forwarding agent (CFA). During the assessment year in ques....
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.... office Memorandum dated May 21, 2009 addressed to the Central Board of Direct Taxes, clarified that the ICDs and CFSs are inland ports and eligible for deduction under section 80-IA of the Act. Accordingly, the Commissioner of Income-tax (Appeals) allowed deduction under section 80-IA of the Act. 3. Aggrieved by the order of the Commissioner of Income-tax (Appeals), the Revenue pursued the matter before the Income-tax Appellate Tribunal. 4. The Tribunal after hearing both sides, dismissed the appeal holding as follows : "After hearing both the sides and carefully perusing the materials on record, we find the facts of the case is identical to that of the case decided by the Tribunal's Special Bench. In the case of the ass....
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....sst. CIT [2012] 346 ITR 104 (Delhi). (iv) United Liner Agencies of India (Private) Ltd. v. Joint CIT (OSD) Mumbai ITAT Mumbai-I. T. A. No. 273/Mum/2013, I. T. A. No. 275/Mum/2013, I. T. A. No. 943/Mum/2013, I. T. A. No. 944/ Mum/2013, dated June, 28, 2013. Therefore, we do not have any hesitation to confirm the order of the learned Commissioner of Income-tax (Appeals). It is ordered accordingly." 5. Aggrieved by the order of the Tribunal, the present appeal has been filed by the Revenue raising the abovementioned substantial questions of law. 6. Heard Mr. T. R. Senthil Kumar, learned standing counsel appearing for the Revenue and perused the materials placed before this court. 7. It is seen that the issue involved....
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....xplanation to section 80-IA(4)(i). Therefore, on fact when it has been found by the Tribunal that CFS is an infrastructure facility, we have no hesitation to give a different conclusion on fact." 8. In the present case, as rightly pointed out by the Commissioner of Income-tax (Appeals), which was confirmed by the Tribunal, the Office Memorandum of the Ministry of Commerce and Industry dated May 21, 2009 clarified the status of the CFS as inland ports. For better clarity, the Office Memorandum dated May 21, 2009 reads as follows : The 21st May, 2009 Office Memorandum Subject : Reference from CONCOR AND CFS Association of India regarding confirming that ICDs/CFSs are Inland Ports regarding- The undersign....