2022 (9) TMI 693

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....ng deduction u/s. 80IA(4) of the Act in respect of Container Freight Station (CFS). 3. At the outset, we note that this issue is covered in favour of the assessee by the decision of Hon'ble Supreme Court in batch of appeals. Similar issue basing on same identical facts came up before this Tribunal in assessee's own case for A.Y. 2013-14 and by placing reliance on the decision of Hon'ble Supreme Court, the Tribunal decided the issue in favour of the assessee by holding that the assessee is entitled to claim deduction u/s. 80IA(4) of the Act in respect of Container Freight Station. The relevant part from Para Nos. 3 to 6 in ITA No. 385/PUN/2018 for A.Y. 2013-14 in assessee's own case are reproduced here-in-below for ready reference : ....

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....taining a new infrastructure facility. He submits finally that the CIT(A) erred in observing the fact that the Jawaharlal Nehru Port Trust issued certificate to treat the Container Freight Station as an extended arm of Port related services. He argued that the assessee is not eligible to claim deduction u/s. 80IA(4) of the Act and prayed to restore the order of AO. 4. The ld. AR, Shri Fenil Bhatt placed on record legal paper book containing Page Nos. 1 to 82 and drew our attention to Page No. 25 and submitted that the Hon'ble High Court of Bombay in assessee's own case decided the issue in favour of the assessee by holding ICDs and CFSs are infrastructure facilities entitled to claim deduction under sub-section 4 of section 80IA of....

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....r the purpose of section 80IA(4)(i) of the Act. He concludes that apparently, the contrary view of Instruction of CBDT has not been mentioned specifically in the order of the Hon'ble Supreme Court and the AO has rightly relied on CBDT Instruction dated 06-01-2011 while framing the assessment order. 6. Heard both the parties and perused the material available on record. As rightly pointed by the ld. AR that the Hon'ble High Court of Bombay in assessee's own case for A.Y. 2008-09 discussed the issue in detail confirmed the order of Tribunal in holding that the Container Freight Station (CFS) is infrastructure facility eligible for deduction under Sub-section (4) of Section 80IA of the Act vide Para No. 47 of the said decision which i....