Ground and cargo handling services covered within infrastructure facility is entitled for deduction u/s. 80IA

ACIT Vs Air India SATS Airport Services Pvt. Ltd. (ITAT Delhi) ITAT Delhi held that benefit of deduction u/s. 80-IA of the Income Tax Act entitled as ground handling and cargo handling services are included within the scope of infrastructure facility. Facts- The assessee company was incorporated on 20.04.2010 and is engaged primarily in the business of providing ground handling and cargo handling services at Indian airports. SATS Ltd., Singapore, and Air India Ltd. (AIL) entered into a joint venture agreement dated 16.04.2010 for setting up the joint venture company and providing ground & ...