TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 755
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.... 2. "Whether on the facts and circumstances of the case and in law Ld. CIT(A) is legally correct in relying on Circular No. 18/2009 dated 08/06/2009 issued by CBEC under a different enactment when the definition of 'infrastructure facility' is provided u/s. 80IA(4) and clarified by the CBDT." 3. "Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) is erred in deleting addition made by the assessing officer by disallowing claim of the assessee u/s. 80IA of Rs. 7,32,86,130/- on the ground that the assessee is entitled to deduction u/s. 80IA of the Income Tax Act, 1961 in respect of income derived by the assessee from Container Freight Stations (CFS) overlooking the clarification issued by the CBDT in this respect vide Circular dated 06th January 2011?" 4. "The appellant craves leave to add, DLEETE, alter, modify, rectify, substitute OR otherwise any OR all of grounds of appeal at OR before the time of hearing of the appeal." 5. "The appellant, therefore, prays that on the ground(s) stated above, the order of the Ld. CIT(A), Mumbai, may be set aside and that of the Assessing Officer to be restored." 2. The assess....
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....ein below: "8. In circular no. 18/2009 dated 08/06/2009 issued by the Central Board of Excise and Customs in F.No. 434/17/2009-CUS.IV the difference between Inland Container Depots (ICD) and Container Freight Stations(CFS) has been spelt out in the following manner: "(a) DEFINITION OF ICD: An Inland Container Depot may be defined as: A common user facility with public authority status (emphasis supplied) equipped with fixed installations and offering services for handling and temporary storage of import/export laden and empty containers carried under customs control and with Customs and other agencies competent to clear goods for home use, warehousing, temporary admissions, reexport, temporary storage for onward transit and outright export. Transshipment of cargo can also take place from such stations. (b) DEFINITION OF CFS: A Container Freight Station may be defined as: Container Freight Stations are specified as customs area under Clause (b) of the said Section 8 wherein imported goods or export goods are ordinarily kept before clearance by the customs. Firstly, CFS do not have "public authority status" whereas ICD is....
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....ation of cargo. Thus, Custom's functions relating to processing of manifest, import/export declarations and assessment of Bill of Entry/Shipping Bill are performed in the Custom House/Custom Office that exercises jurisdiction over the parent port/airportlICD/LCS to which the said CFS is attached. In the case of Customs Stations having facility of automated processing of documents, terminals are provided at such CFSs for recording the result of examination, etc. In some CFSs, extension Service Centers are available for filing documents, amendments etc. However, the assessment of the documents etc. is carried out centrally. • An ICD may also have a number of CFSs attached to it within the jurisdiction of the Commissioner of Customs just as in the case of a port and its CFSs (as on date there are 28 CFSs linked to Chennai port) [Refer Circular No. 18/2009-Cus., dated 8- 6-2009]. • A standalone Customs clearance facility in an inland Commissionerate cannot be approved by the Commissioner as a CFS, if there is no ICD/port within its 9 jurisdiction to which the said CFS can be attached. Sucha facility can, however, be notified as an ICD i.e., as an independe....
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....Tribunal at para 7 held as follows: "7. Now, we proceed to the next issue, whether in the absence of specific agreement with the Central/State Government, local authority or Statutory Body, the assessee is entitled to claim the benefit of section 80IA(4)(i)? The assessee had made an application for setting up of CFS at Haldia. In response to the application of assessee, the Department of Commerce, Infrastructure Division, Ministry of Commerce and Industry approved the proposal of the assessee for setting up of CFS at Haldia for handling import/export of cargo subject to execution of certain documents and compliance of other terms and conditions as stated in the letter. The Id. Counsel for the assessee has placed on record letter dt. 27-05-2003 from the Ministry of Commerce and Industry permitting the assessee to set up CFS at Raldia. The contents of the letter are reproduced herein below: "No. 16/6/2003-lnfra-I Government of India Ministry of Commerce & Industry Deptt. of Commerce Infrastructure Division UdyogBhawan, New Delhi, Dated the 27th May,2003. To The Director, M/s A L Logistics Pvt. L....
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....ntioned in the letter, was notified as CFS Complex for the purpose of receiving, storing, import containers, receiving/consolidating export cargo etc. vide Public Notice OUO-1l-2013. The Public Notices were issued by the office of the Commissioner of Customs (Port) Kolkata. 8. Thus, it is evident that the proposal of the assessee was accepted by the Government on certain conditions which were duly complied with by the assessee. There may not be any specific agreement, but the sequences of events clearly show that the assessee is providing CFS facility in accordance with the conditions laid down by the Government. In such circumstances there is no need to insist for the specific execution of agreements. The coordinate bench of the Tribunal in the case of United Liner Agencies of India (P.) Ltd (supra), has taken a similar view, Where no specific agreement with the State Government was entered into but from the approvals granted to the assessee it was inferred that assessee should be deemed to have entered into an agreement with the State Government. Thus, we are of the considered view that the assessee has complied with all the provisions of section 80IA(4)(i) and is eligib....
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....t years 2003-04 to 2005-06. The Assessing Officer denied special deduction but the Tribunal allowed it. On appeal to the High Court: Held, allowing the appeals, that out of the total 45 inland container depots operated by the assessee, except two all others were notified by the Central Board of Direct Taxes for the purpose of sec. 80IA(12)(ca). Having regard to the provisions of the Customs Act, the communication issued by the Central Board of Excise and Customs as well as the Ministry of Commerce and Industry, the object of including "inland port" as an infrastructure facility and also that customs clearance also takes place in the inland container depot, the assessee's claim that the inland container depots were inland ports under Explanation (d) to sec. 80IA(4) required to be upheld." 13. The issue has also been clarified by the Government vide CBEC circular no. 18/2009 dated 08/06/2009. Respectfully following the above decisions, we allow this appeal of the assessee." 7. Since, the there is no change in the facts and circumstances of the case for the AY 2011-12 and 2017-18, respectfully following the decision of the Coordinate Bench in the assessee's ....