2016 (4) TMI 1359

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.... This is an appeal filed by the revenue against the order of CIT(A)-Mumbai, dated 27-6-2014, for the assessment year 2010-2011. 2. In this appeal, the revenue is aggrieved for deleting disallowance of deduction u/s.80IA(4). 3 Rival contentions have been heard and record perused. Facts in brief are that the assessee is in the business of developing, acquiring and managing container yard, Inla....

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.... the assessee. We have also considered the various decisions cited before us. From the statement of facts filed by the Revenue, we find the only grievance of the Revenue against the order of the CIT(A) is that the order relied on by the CIT(A) in the case of Continental Warehousing Corporation (Nhave Sheva) Ltd. (Supra) has been challenged by the Revenue before the Hon'ble High court and the same ....

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....ch of the Tribunal in the case of United Liner Agencies of India (Pvt.) Ltd. Vs. JCIT and vice versa order dated 28-06-2013 for A.Yrs 2006-07 and 2009-10 respectively. He submitted that since the issue has been decided in favour of the assessee by various decisions of the tribunal and the Hon'ble Delhi High Court, therefore, the ground raised by the Revenue should be dismissed. Since the Ld.CIT(A)....