Case Law Details
Case Name : CIT Vs Continental Warehousing Corporation & Others (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Brief History of Cases
In an appeal no.523/2013, the assessee was engaged in the operation of a Container Freight Station (CFS). It filed a return of income on 08.10.2008 declaring total income at Rs. Nil after claiming deduction of Rs.210713675/- u/s 80IA(4) of the Income Tax Act,1961 on the ground that the activities therein qualify as a port. The assessee also produced a certificate dated 13th July, 2006, from the Jawaharlal Nehru Port Trust (JNPT) Nhava Sheva declaring that the assessee to
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Well one of the most distinguishing feature of th judgement of hon’ble Mumbai high court is for also considering the ratio as laid down by karnataka high court and Delhi high court.Thus as on date the given judgement is a good reliance in cases where additions in non abated cases is made not based on any incriminating documents.