Container Corporation of India Ltd. v. ACIT

346 ITR 140High Court2012#3039 most cited

What is Container Corporation of India Ltd. v. ACIT authority for?

A Container Freight Station (CFS) is considered an "Inland Port" and falls within the customs area attached to a port. This classification makes it eligible for deductions under Section 80IA(4)(i) Explanation (d) of the Income Tax Act.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2023.

Also referred to as

Container Corporation of India Ltd v ACIT · 346 ITR 140 · Inland Port · Container Freight Station · customs area · Section 80IA(4)(i) · Explanation (d) · port · eligible business

Also reported as

21 Taxmann.com 317
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Judgments citing Container Corporation of India Ltd. v. ACIT

Dy.Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Hyderabad Menzies Air Cargo Private Limited, Hyderabad

In the result, appeals of the assessee are allowed"

ITA 1742/HYD/2017[2014-15]Status: DisposedITAT Hyderabad08 Jun 2018AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: S/Shri Manish V. Shah &For Respondent: Shri K. Srinivas Reddy
Section 115JSection 143(1)Section 143(3)Section 80Section 801ASection 801A(4)Section 80ISection 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1574 & 1742/Hyd/2017 Assessment Years: 2013-14 & 2014-15 Dy. Commissioner of vs. Hyderabad Menzies Air Income-tax, Circle – 2(2), Cargo Pvt. Ltd., Hyderabad. Hyderabad. PAN – AACCC9611 N Appellant Respondent Revenue by: Shri K. Srinivas Reddy Assessee by: S/Shri Manish V. Shah & Sunil Jain Date of hearing: 29/05/2018 Date of pronouncement: 08/06/2018 O R D E R PER S. RIFAUR RAHMAN, AM: Both these appeals filed by the Revenue are directed agai…

Dy.Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Hyderabad Menzies Air Cargo Private Limited, Hyderabad

In the result, appeals of the assessee are allowed"

ITA 1574/HYD/2017[2013-14]Status: DisposedITAT Hyderabad08 Jun 2018AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: S/Shri Manish V. Shah &For Respondent: Shri K. Srinivas Reddy
Section 115JSection 143(1)Section 143(3)Section 80Section 801ASection 801A(4)Section 80ISection 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1574 & 1742/Hyd/2017 Assessment Years: 2013-14 & 2014-15 Dy. Commissioner of vs. Hyderabad Menzies Air Income-tax, Circle – 2(2), Cargo Pvt. Ltd., Hyderabad. Hyderabad. PAN – AACCC9611 N Appellant Respondent Revenue by: Shri K. Srinivas Reddy Assessee by: S/Shri Manish V. Shah & Sunil Jain Date of hearing: 29/05/2018 Date of pronouncement: 08/06/2018 O R D E R PER S. RIFAUR RAHMAN, AM: Both these appeals filed by the Revenue are directed agai…

DCIT Corporate Circle 1(1), Chennai vs. A L Logistics Pvt. Ltd., Chennai

In the result, the Revenue’s appeal is dismissed

ITA 2849/CHNY/2017[2013-14]Status: DisposedITAT Chennai09 Apr 2018AY 2013-14

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No. 2849/Chny/2017 "नधा"रण वष"/Assessment Year: 2013-14

For Appellant: Shri K. Balasubramanian, AdvocateFor Respondent: Shri N. Madhavan, Addl. CIT
Section 80I

…sdictional High :-2-: Court in the assessee’s case and Hon’ble Madras High Court in TCA No. 1031 of 2014 dated 23.12.2014 upheld the order of the tribunal , rendered relying on the decision in the case of Container Corporation of India Ltd, vs ACIT (2012) 346 ITR 140, Delhi and dismissed the Revenue’s appeal. In sum, it held that the very fact that work relating to customs is performed at these inland container depots/CFSs, qualify them as inland ports, eligible for benefit u/s. 80IA(4)(i). Further, the assessee’s facility has been approved by the Central Government in-as-much it has been vide public notice…

ACIT, New Delhi vs. M/S. Container Corporation of India Ltd., New Delhi

In the result ITA No. 1364/Del/2012 for AY 2007-08 filed by the revenue is dismissed

ITA 1364/DEL/2012[2007-08]Status: DisposedITAT Delhi23 Feb 2018AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Kirshnan, AdvFor Respondent: Ms. Rachna Singh, CIT DR

…4/- u/s 80IA in respect of income from inland container depots and container freight stations. 22. The ld AR submitted that the above issue is now squarely covered in favour of the assessee by the decision of Hon'ble Delhi High Court in assessee‟s own case in 346 ITR 140 for AY 2003-04 to AY 2005-06. The ld CIT DR relied upon the order of the ld lower authorities. 23. We have carefully considered the rival contentions and are convinced that the above issue is squarely covered in favour of the assessee in earlier years in the decision of Hon'ble Delhi High Court in 346 ITR 140 wherein, it has been held that inland…

DCIT Corporate Circle 2(2), Chennai vs. Indian Corporate Business Centre Limited, Chennai

In the result, the Revenue’s appeal is dismissed

ITA 1724/CHNY/2017[2013-14]Status: DisposedITAT Chennai27 Dec 2017AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

For Appellant: Shri. M. Palanichamy, JCITFor Respondent: Shri. AS. Sriraman, Advocate for V. Ravichandran, CA
Section 14ASection 80I

…आयकर अपील"य अ"धकरण, ’ बी ’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी, "या"यक सद य एवं "ी, एस जयरामन लेखा सद य समक् BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No. 1724/Mds/2017 "नधा"रण वष"/Assessment Year : 2013-14 The Deputy Commissioner of Income M/s. Indian Corporate Business Tax, Vs. Centre Limited, Corporate Circle -2(2), 126/21, Vaikadu Village Manali, Room No. 512, 5th Floor, Chennai – 600 103. Wanaparthy Block, 121 M.G. Road, Chennai – 600 034. [PAN: AAACI 2755B] (अपीलाथ"/Appellant) (""य…

Container Corporation of India Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal of the revenue is partly allowed

ITA 1876/DEL/2012[2008-09]Status: DisposedITAT Delhi19 Jan 2017AY 2008-09

Bench: Shri I. C. Sudhir & Shri Prashant Maharishicontainer Corporation Of India Ltd, Dcit, C-3, Mathura Road, Opp. Apollo Circle-3(1), Vs. Hospital, New Delhi New Delhi Pan:Aaacc1205A (Appellant) (Respondent) Acit, Container Corporation Of India Ltd, Circle-3(1), C-3, Mathura Road, Opp. Apollo Vs. New Delhi Hospital, New Delhi Pan:Aaacc1205A (Appellant) (Respondent) Container Corporation Of India Ltd, Acit, C-3, Mathura Road, Opp. Apollo Circle-3(1), Vs. Hospital, New Delhi New Delhi Pan:Aaacc1205A (Appellant) (Respondent) Dcit, Container Corporation Of India Ltd, Circle-3(1), C-3, Mathura Road, Opp. Apollo Vs. New Delhi Hospital, New Delhi Pan:Aaacc1205A (Appellant) (Respondent)

For Appellant: Sh. S Krishnan, AdvFor Respondent: Mr. Deepika Mittal, CIT DR
Section 80Section 80I

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Container Corporation of India Ltd, DCIT, C-3, Mathura Road, Opp. Apollo Circle-3(1), Vs. Hospital, New Delhi New Delhi PAN:AAACC1205A (Appellant) (Respondent) ACIT, Container Corporation of India Ltd, Circle-3(1), C-3, Mathura Road, Opp. Apollo Vs. New Delhi Hospital, New Delhi PAN:AAACC1205A (Appellant) (Respondent) Container Corporation of India Ltd, ACIT, C-3, Mathura Road, Opp. Apollo Circle-3(1), Vs. Hospital, New Delhi New Delhi PAN:AAACC1205A (Appellant) (Respon…

DCIT, Tuticorin vs. M/S. Diamond Shipping Agencies (P) Ltd., Tuticorin

In the result, the appeal of the Revenue is dismissed

ITA 2432/CHNY/2016[2013-14]Status: DisposedITAT Chennai25 Nov 2016AY 2013-14

Bench: Shri Sanjay Arora & Shri G. Pavan Kumarआयकर अपील सं./ I.T.A.No.2432/Mds/2016 "नधा"रण वष"/Assessment Year : 2013-14

For Appellant: Shri Shiva Srinivas, JCITFor Respondent: Shri G. Baskar, Advocate
Section 10Section 139(1)Section 143(2)Section 143(3)Section 250Section 80I

…he Madras High Court in the case of CIT vs A.L. Logistics Pvt. Ltd., 374 ITR 609, wherein held as follows: “ As has been observed by the Tribunal, in the decision of the Delhi High Court in the case of Container Corporation of India Ltd., Vs. ACIT reported in 346 ITR 140 (Del), container freight station is held to be falling within the customs area attached to the port. As the work relating to customs is performed at these inland container depots/container freight stations, it would fall under the provision of Section 80IA(4)(i) Explanation (d) of the Income Tax Act. The plea of Mr. T. Ravikumar, learned standing…

Continental Container Freight Stations Private Limited, Chennai vs. ACIT, Chennai

In the result, appeal of the assessee in ITA

ITA 94/CHNY/2015[2009-10]Status: DisposedITAT Chennai25 Nov 2016AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Ms. Ruby George, CIT and A.V. Sreekanth, IRS, JCIT
Section 263Section 80I

…According to CIT, said amendment withdrew the benefit under section 80IA(4) to ‘’facility of similar nature’’ . Ld. Commissioner of Income Tax had refused to follow the judgment of Delhi High Court in the case of Container Corporation of India Ltd vs. ACIT 346 ITR 140 citing a reason that the said judgment had not reached finality. We find that ld. Assessing Officer had allowed deduction to 23. assessee u/s.80IA (4) of the Act considering the CFS to be an infrastructure facility eligible for such benefit. Hon’ble Jurisdictional High Court in the case of M/s. A.L. Logistics Pvt. Ltd. (supra) which was for ass…

ACIT, Chennai vs. Continental Container Freight Station (P) Ltd., Chennai

In the result, appeal of the assessee in ITA

ITA 136/CHNY/2015[2009-10]Status: DisposedITAT Chennai25 Nov 2016AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Ms. Ruby George, CIT and A.V. Sreekanth, IRS, JCIT
Section 263Section 80I

…According to CIT, said amendment withdrew the benefit under section 80IA(4) to ‘’facility of similar nature’’ . Ld. Commissioner of Income Tax had refused to follow the judgment of Delhi High Court in the case of Container Corporation of India Ltd vs. ACIT 346 ITR 140 citing a reason that the said judgment had not reached finality. We find that ld. Assessing Officer had allowed deduction to 23. assessee u/s.80IA (4) of the Act considering the CFS to be an infrastructure facility eligible for such benefit. Hon’ble Jurisdictional High Court in the case of M/s. A.L. Logistics Pvt. Ltd. (supra) which was for ass…

Continental Container Freight Stations Pvt. Ltd., Chennai vs. ACIT, Chennai

In the result, appeal of the assessee in ITA

ITA 1394/CHNY/2014[2009-10]Status: DisposedITAT Chennai25 Nov 2016AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Ms. Ruby George, CIT and A.V. Sreekanth, IRS, JCIT
Section 263Section 80I

…According to CIT, said amendment withdrew the benefit under section 80IA(4) to ‘’facility of similar nature’’ . Ld. Commissioner of Income Tax had refused to follow the judgment of Delhi High Court in the case of Container Corporation of India Ltd vs. ACIT 346 ITR 140 citing a reason that the said judgment had not reached finality. We find that ld. Assessing Officer had allowed deduction to 23. assessee u/s.80IA (4) of the Act considering the CFS to be an infrastructure facility eligible for such benefit. Hon’ble Jurisdictional High Court in the case of M/s. A.L. Logistics Pvt. Ltd. (supra) which was for ass…

ACIT 2(1), Mumbai vs. Ameya Logistics P.Ltd, Raigad

In the result, both the appeal of the revenue stands dismissed and Cross objections of the assessee stands partly allowed

ITA 6111/MUM/2014[2011-12]Status: DisposedITAT Mumbai04 Aug 2016AY 2011-12

Bench: Shri B R Baskaran & Shri Amit Shukla

Section 143(1)(a)Section 143(3)Section 80I

…actor & not developer”. 5. Before the Ld. CIT(A), detailed submissions were made wherein it was stated that the said claim is also supported by the decision of Hon’ble Delhi High Court in the case of Container Corporation of India vs ACIT, reported in [2012] 346 ITR 140 and also the decision of ITAT Special Bench in the case of All-Cargo Global Logistic Ltd., [2012] 18 ITR (Trib) 106 Mumbai (SB). 6. The Ld. CIT(A) after analyzing the facts and nature of activities carried out by the assessee as well as the definition of Port Infrastructure Facility and relying upon decisions cited by the assessee, came to the c…

DCIT 2(1), Mumbai vs. Ameya Logistics P .Ltd, Mumbai

In the result, both the appeal of the revenue stands dismissed and Cross objections of the assessee stands partly allowed

ITA 6110/MUM/2014[2010-11]Status: DisposedITAT Mumbai04 Aug 2016AY 2010-11

Bench: Shri B R Baskaran & Shri Amit Shukla

Section 143(1)(a)Section 143(3)Section 80I

…actor & not developer”. 5. Before the Ld. CIT(A), detailed submissions were made wherein it was stated that the said claim is also supported by the decision of Hon’ble Delhi High Court in the case of Container Corporation of India vs ACIT, reported in [2012] 346 ITR 140 and also the decision of ITAT Special Bench in the case of All-Cargo Global Logistic Ltd., [2012] 18 ITR (Trib) 106 Mumbai (SB). 6. The Ld. CIT(A) after analyzing the facts and nature of activities carried out by the assessee as well as the definition of Port Infrastructure Facility and relying upon decisions cited by the assessee, came to the c…

ACIT Central Cir 2, Mumbai vs. Jwc Logistics Park P.Ltd, Panvel

In the result, appeal of the revenue is dismissed

ITA 5849/MUM/2014[2010-11]Status: DisposedITAT Mumbai27 Apr 2016AY 2010-11
For Appellant: Shri Satish R. Mody
Section 80I

…ration (Nhave Sheva) Ltd. (Supra) has been challenged by the Revenue before the Hon’ble High Court. 4.1 The Ld. Counsel for the assessee filed the decision of the Hon’ble Delhi High Court in the case of Container Corporation of India Ltd. Vs. ACIT reported in 346 ITR 140 and submitted that the Hon’ble High Court in the above decision has held that the income of ICDs is eligible for deduction u/s.80IA(4)(i) of the I.T. Act. He also relied on the decision of the Mumbai Bench of the Tribunal in the case of United Liner Agencies of India (Pvt.) Ltd. Vs. JCIT and vice versa order dated 28- 06-2013 for A.Yrs 2006-07 an…

DCIT, Chennai vs. A.S.Shipping Agencies Pvt. Ltd., Chennai

In the result, all the appeals filed by the Revenue are allowed for statistical purposes

ITA 2763/CHNY/2014[2006-07]Status: DisposedITAT Chennai13 Nov 2015AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.2763, 2764, 2765, 2766 & 2767/Mds/2014 "नधा"रण वष"/Assessment Years : 2006-07, 2007-08, 2008-09, 2010-11 & 2011-12 The Deputy Commissioner Of M/S A.S. Shipping Agencies Pvt. Ltd., Income Tax, V. No.113, (Old No.55), Armenian Street, Company Circle I(1), Chennai - 600 034 Chennai - 600 034. Pan : Aaaca 2906 N (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. P. Radhakrishnan, JCITFor Respondent: Sh. A.S. Sriraman, Advocate
Section 80

…container depots. Ultimately, by placing reliance on the decision of Special Bench of this Tribunal in All Cargo Global Logistics Ltd. v. DCIT (2012) 137 ITD 287 and the judgment of the Delhi High Court in Container Corporation of India Ltd. v. ACIT (2012) 346 ITR 140, the Madras High Court found that the Container Freight Station is inland port, therefore, it is an infrastructure facility within the meaning of Section 80-IA(4) of the Act. In view of this judgment of Madras High Court, this Tribunal is of the considered opinion that Container Freight Station has to be construed as inland port, hence, forms par…

DCIT, Chennai vs. A.S.Shipping Agencies Pvt. Ltd., Chennai

In the result, all the appeals filed by the Revenue are allowed for statistical purposes

ITA 2767/CHNY/2014[2011-12]Status: DisposedITAT Chennai13 Nov 2015AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.2763, 2764, 2765, 2766 & 2767/Mds/2014 "नधा"रण वष"/Assessment Years : 2006-07, 2007-08, 2008-09, 2010-11 & 2011-12 The Deputy Commissioner Of M/S A.S. Shipping Agencies Pvt. Ltd., Income Tax, V. No.113, (Old No.55), Armenian Street, Company Circle I(1), Chennai - 600 034 Chennai - 600 034. Pan : Aaaca 2906 N (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. P. Radhakrishnan, JCITFor Respondent: Sh. A.S. Sriraman, Advocate
Section 80

…container depots. Ultimately, by placing reliance on the decision of Special Bench of this Tribunal in All Cargo Global Logistics Ltd. v. DCIT (2012) 137 ITD 287 and the judgment of the Delhi High Court in Container Corporation of India Ltd. v. ACIT (2012) 346 ITR 140, the Madras High Court found that the Container Freight Station is inland port, therefore, it is an infrastructure facility within the meaning of Section 80-IA(4) of the Act. In view of this judgment of Madras High Court, this Tribunal is of the considered opinion that Container Freight Station has to be construed as inland port, hence, forms par…

DCIT, Chennai vs. A.S.Shipping Agencies Pvt. Ltd., Chennai

In the result, all the appeals filed by the Revenue are allowed for statistical purposes

ITA 2766/CHNY/2014[2010-11]Status: DisposedITAT Chennai13 Nov 2015AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.2763, 2764, 2765, 2766 & 2767/Mds/2014 "नधा"रण वष"/Assessment Years : 2006-07, 2007-08, 2008-09, 2010-11 & 2011-12 The Deputy Commissioner Of M/S A.S. Shipping Agencies Pvt. Ltd., Income Tax, V. No.113, (Old No.55), Armenian Street, Company Circle I(1), Chennai - 600 034 Chennai - 600 034. Pan : Aaaca 2906 N (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. P. Radhakrishnan, JCITFor Respondent: Sh. A.S. Sriraman, Advocate
Section 80

…container depots. Ultimately, by placing reliance on the decision of Special Bench of this Tribunal in All Cargo Global Logistics Ltd. v. DCIT (2012) 137 ITD 287 and the judgment of the Delhi High Court in Container Corporation of India Ltd. v. ACIT (2012) 346 ITR 140, the Madras High Court found that the Container Freight Station is inland port, therefore, it is an infrastructure facility within the meaning of Section 80-IA(4) of the Act. In view of this judgment of Madras High Court, this Tribunal is of the considered opinion that Container Freight Station has to be construed as inland port, hence, forms par…

DCIT, Chennai vs. A.S.Shipping Agencies Pvt. Ltd., Chennai

In the result, all the appeals filed by the Revenue are allowed for statistical purposes

ITA 2765/CHNY/2014[2008-09]Status: DisposedITAT Chennai13 Nov 2015AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.2763, 2764, 2765, 2766 & 2767/Mds/2014 "नधा"रण वष"/Assessment Years : 2006-07, 2007-08, 2008-09, 2010-11 & 2011-12 The Deputy Commissioner Of M/S A.S. Shipping Agencies Pvt. Ltd., Income Tax, V. No.113, (Old No.55), Armenian Street, Company Circle I(1), Chennai - 600 034 Chennai - 600 034. Pan : Aaaca 2906 N (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. P. Radhakrishnan, JCITFor Respondent: Sh. A.S. Sriraman, Advocate
Section 80

…container depots. Ultimately, by placing reliance on the decision of Special Bench of this Tribunal in All Cargo Global Logistics Ltd. v. DCIT (2012) 137 ITD 287 and the judgment of the Delhi High Court in Container Corporation of India Ltd. v. ACIT (2012) 346 ITR 140, the Madras High Court found that the Container Freight Station is inland port, therefore, it is an infrastructure facility within the meaning of Section 80-IA(4) of the Act. In view of this judgment of Madras High Court, this Tribunal is of the considered opinion that Container Freight Station has to be construed as inland port, hence, forms par…

DCIT, Chennai vs. A.S.Shipping Agencies Pvt. Ltd., Chennai

In the result, all the appeals filed by the Revenue are allowed for statistical purposes

ITA 2764/CHNY/2014[2007-08]Status: DisposedITAT Chennai13 Nov 2015AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.2763, 2764, 2765, 2766 & 2767/Mds/2014 "नधा"रण वष"/Assessment Years : 2006-07, 2007-08, 2008-09, 2010-11 & 2011-12 The Deputy Commissioner Of M/S A.S. Shipping Agencies Pvt. Ltd., Income Tax, V. No.113, (Old No.55), Armenian Street, Company Circle I(1), Chennai - 600 034 Chennai - 600 034. Pan : Aaaca 2906 N (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. P. Radhakrishnan, JCITFor Respondent: Sh. A.S. Sriraman, Advocate
Section 80

…container depots. Ultimately, by placing reliance on the decision of Special Bench of this Tribunal in All Cargo Global Logistics Ltd. v. DCIT (2012) 137 ITD 287 and the judgment of the Delhi High Court in Container Corporation of India Ltd. v. ACIT (2012) 346 ITR 140, the Madras High Court found that the Container Freight Station is inland port, therefore, it is an infrastructure facility within the meaning of Section 80-IA(4) of the Act. In view of this judgment of Madras High Court, this Tribunal is of the considered opinion that Container Freight Station has to be construed as inland port, hence, forms par…

ACIT CC 39, Mumbai vs. United Liner Agencies of India P.Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 970/MUM/2014[2005-06]Status: DisposedITAT Mumbai16 Oct 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2005-06 Acit, M/S United Liner Agencies Of Cc-6(4), R. No.32(1), India P. Ltd. बनाम/ Ground Floor, Godrej Coliseum, Office Vs. Aayakar Bhavan, M.K.Road No.801, C-Wing, Behind Mumbai-400020 Everard Nagar, Off Somaiya Hospital Road, Sion East, Mumbai-400022 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacu5182C Shri Narendra Kumar Cit-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri Y. P. Trivedi & Usha Dalal

Section 80Section 80I

…he Special Bench (aforementioned) has been affirmed by Hon’ble jurisdictional High Court in CIT vs Continental Warehousing Corporation and All Cargo Global Logistic Ltd. (2015) 374 ITR 645 (Bom.) by following Container Corporation of India Ltd. vs ACIT (2012) 346 ITR 140 (Del.), thus, from this angle also, we find no merit in the appeal of the Revenue. Finally, the appeal of the Revenue is dismissed. This Order was pronounced in the open court in the presence of ld. representatives from both sides at the conclusion of the hearing on 07/10/2015. (Ramit Kochar) (Joginder Singh) लेखा सद"य / ACCOUNTANT MEMBER "या"यक…