Container Freight Station eligible for deduction U/s. 80IA as an infrastructure facility

Pr. CIT Vs M/s. JWC Logistics Park Pvt Ltd (Bombay High Court)

HC dismissed the Revenue’s Appeal before it by holding that the Container Freight Station (CFS) run by the respondent – assessee is eligible for deduction under Section 80IA of the Act as an infrastructure facility.

FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT

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:-

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