Home › Tax Laws › PCIT v. JWC Logistic Park (P.) Ltd ( 2018) 100 taxman.com 355 / (2019) 260 Taxman 92 (Bom.)(HC) Editorial : SLP of revenue is dismissed , PCIT v. JWC Logistic Park (P.) Ltd. (2019) 260 Taxman 91 (SC)

PCIT v. JWC Logistic Park (P.) Ltd ( 2018) 100 taxman.com 355 / (2019) 260 Taxman 92 (Bom.)(HC) Editorial : SLP of revenue is dismissed , PCIT v. JWC Logistic Park (P.) Ltd. (2019) 260 Taxman 91 (SC)

S. 80IA : Industrial undertakings – Infrastructure development-
Container Freight Station (CFS)- Eligible for deduction.

Dismissing the appeal of the revenue the Court held that, Container Freight Station (CFS) run by the assessee is an infrastructure facility which is eligible for deduction.  Followed  Global Logistics Ltd  Continental Ware Housing Corp. (Nhava Sheva ) Ltd ( 2015) 374 ITR 645 (Bom.) (HC)  Referred All Cargo Global Logistics Ltd. v. Dy. CIT (2012) 137 ITD 287 (SB) (Mum.) (Trib.) (AY.2008 -09, 2009 -10)