Dismissing the appeal of the Revenue the Court held that  assessee, a State Government undertaking, had set up Inland Container Depot (ICD) and Container Freight Station (CFS) in vicinity of Jawaharlal Nehru Port Trust (JNPT), such ICD and CFS being infrastructural facility, assessee was entitled to deduction in terms of section 80-IA(4). Order of Tribunal affirmed .  .( AY.2011-12)