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 OR

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