Asst. CIT v. Kerry Indev Logistics P. Ltd (2025) 131 ITR 100 (Chennai) (Trib) – Digest of case laws

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Home › Income-Tax Act › Asst. CIT v. Kerry Indev Logistics P. Ltd (2025) 131 ITR 100 (Chennai) (Trib)

Asst. CIT v. Kerry Indev Logistics P. Ltd (2025) 131 ITR 100 (Chennai) (Trib)

S. 80IA: Industrial undertaking-Special deduction-Container freight station approved and notified as infrastructure facility-Deduction allowable.[S.80IA(4)]

Held that since the container freight station was a duly notified infrastructure facility entitled to deduction. (AY. 2013 14)

‹ Nikhaar Fashions v. Asst. CIT (2025) 131 ITR 1 (Jaipur)(Trib)

Ashish Sood v. Dy. CIT (2025) 131 ITR 436 (Chd)(Trib.) ›

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