{"id":35153,"date":"2023-07-29T15:34:00","date_gmt":"2023-07-29T10:04:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-maharashtra-state-warehousing-corporation-2023-451-itr-178-149-taxmann-com-372-bomhc\/"},"modified":"2023-07-29T15:34:00","modified_gmt":"2023-07-29T10:04:00","slug":"pcit-v-maharashtra-state-warehousing-corporation-2023-451-itr-178-149-taxmann-com-372-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-maharashtra-state-warehousing-corporation-2023-451-itr-178-149-taxmann-com-372-bomhc\/","title":{"rendered":"PCIT v. Maharashtra State Warehousing Corporation (2023) 451 ITR 178 \/149 taxmann.com 372 (Bom)(HC)"},"content":{"rendered":"<p><strong>Dismissing the appeal of the Revenue the Court held that \u00a0assessee, 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 . \u00a0<\/strong>.( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA:Industrial undertakings \u2013 Infrastructure development-Inland container depot and container freight station &#8211; Entitled to the deduction.[  S.80IA(4), 260A ]  <\/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-35153","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-98Z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35153","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=35153"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35153\/revisions"}],"predecessor-version":[{"id":35154,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35153\/revisions\/35154"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35153"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35153"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}