2019 (6) TMI 1002

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.... P.C.: 1. This appeal is filed by the Revenue to challenge the judgment of the Income Tax Appellate Tribunal, Mumbai ("the Tribunal" for short) dated 27.4.2016. 2. Following question is presented for our consideration:- "Whether on the facts and in the circumstances of the case and in law, the Income Tax Appellate Tribunal was justified in allowing the assessee's claim of deduction under ....

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....sessee is eligible for deduction under Section 80IA of the Act as an infrastructure facility. Thus, upholding the view of the Commissioner of Income-Tax Appeals (CIT (A)). This by following the decisions of the Special Bench of the Tribunal in M/s. All Cargo Global Logistics Ltd. Vs. DCIT (ITA No.5018 to 5022 and 5059) rendered on 6th July, 2012 and the decision of the Regular Bench of the Tribuna....