Ground Handling at Airports Eligible for Section 80IA Deduction: ITAT Delhi

DCIT Vs Bird Worldwide Flight Services (India) Pvt. Ltd (ITAT Delhi) Ground Handling at Airports Qualifies as Infrastructure Facility – Tribunal Treats DIAL & CIAL as Statutory Authorities Deduction u/s 80IA Allowed The dispute arose from deduction u/s 80IA claimed by Bird Worldwide Flight Services (India) Pvt. Ltd. (“Assessee”) on profits from ground handling operations at Delhi (DIAL) & Cochin (CIAL) airports. AO disallowed ₹50.08 Cr. on the ground that agreements with DIAL & CIAL were not with Government/Statutory authority as required u/s 80IA(4). CIT(A) deleted the dis...