ITAT Delhi allows Section 80IA deduction following rule of Consistency

Celebi Delhi Cargo Terminal Management India Pvt. Ltd. Vs ACIT (ITAT Delhi) The appeal of Celebi Delhi Cargo Terminal Management India Pvt. Ltd. against the order of the Learned Commissioner of Income Tax (Appeals)-2 New Delhi has been a subject of contention, revolving around the deduction under Section 80IA of the Income Tax Act. The company, engaged in warehouse management at Indira Gandhi International Airport, sought to justify its claim based on its agreements and operations. Analysis: The crux of the issue lies in whether the company is eligible for deduction under Section 80IA of the I...