{"id":14984,"date":"2021-01-22T11:52:01","date_gmt":"2021-01-22T11:52:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ameya-logistics-pvt-ltd-v-dy-cit-2020-83-itr-46-sn-mum-trib-2\/"},"modified":"2021-01-22T11:52:01","modified_gmt":"2021-01-22T11:52:01","slug":"ameya-logistics-pvt-ltd-v-dy-cit-2020-83-itr-46-sn-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ameya-logistics-pvt-ltd-v-dy-cit-2020-83-itr-46-sn-mum-trib-2\/","title":{"rendered":"Ameya Logistics Pvt. Ltd. v. Dy. CIT (2020) 83 ITR 46 (SN) (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the container freight station activities carried out by the assessee were nothing but infrastructure facility as defined under section\u00a080-IA(4)\u00a0of the Act hence eligible for deduction. Followed\u00a0 \u00a0CIT v. Container Corporation of India Ltd.\u00a0 (<a href=\"http:\/\/www.taxlawsonline.com\/%5b2018%5d%20404%20ITR%200397\">2018)\u00a0 404 ITR 397<\/a>\u00a0(SC).\u00a0 (AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Industrial undertakings-Infrastructure  development-Container freight station-Eligible for deduction. [S. 80IA(4)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-14984","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3TG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14984","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14984"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14984\/revisions"}],"predecessor-version":[{"id":14985,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14984\/revisions\/14985"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}